破解房地产税立法改革难题的设想

发布时间：2018-05-13 10:07

本文选题：房地产税 + 税基评估　；参考：《中国管理信息化》2017年02期

【摘要】：根据我国房地产税立法改革的方向,我国未来房地产税的税基应基于房地产的市场价值。由于税基评估是未来房地产税立法改革所面临的重大难题,且我国目前在这方面的认识和准备还不充足。自我估价法的设想,有利于破解我国房地产税立法改革的税基评估难的局面。自我估价法相比于目前的批量评估法,不仅具有更多优势,还具有现实的可行性。
[Abstract]:According to the direction of China ' s real estate tax legislation reform , the tax base of our country ' s future real estate tax should be based on the market value of real estate . As the tax base assessment is the important problem facing the reform of real estate tax legislation in the future , our country ' s current understanding and preparation in this respect is not sufficient . The idea of self - valuation method is helpful to solve the difficult situation of tax base assessment of our country ' s real estate tax legislation reform . Compared with the current batch evaluation method , the self - valuation method not only has more advantages , but also has realistic feasibility .

【作者单位】：福建联合信实律师事务所;
【分类号】：D922.22;F812.42;F299.23

【相似文献】