房产税税基评估问题研究

发布时间：2018-06-15 21:41

本文选题：房产税税基 + 资产评估　；参考：《财经界(学术版)》2017年04期

【摘要】：随着我国经济的快速发展,房地产行业得到了飞速发展,为了加强对房地产市场的调控,稳定房价,增加地方财政收入,房产税具有重要的意义,而保证房产税征收的合理性和公正性,必须确保房产税税基评估的准确性,因此,本文分析了房产税税基的内涵,并指出了我国目前实施房产税面临的难题,如法律法规制度不健全,税基评估的成本过高等,并进一步分析了目前我国房产税税基评估存在的问题,如评估主体不清晰,评估方法不合理,申诉机制不健全以及评估人才缺乏,并从建立健全房产税税基法律制度,优化税基评估主体,健全评估申诉机制,培养评评估人才等方面提出了相关的对策和建议。
[Abstract]:With the rapid development of our country's economy, the real estate industry has been developing rapidly. In order to strengthen the regulation and control of the real estate market, stabilize the house price, increase the local financial revenue, the property tax is of great significance. In order to ensure the rationality and fairness of the property tax collection, we must ensure the accuracy of the property tax base evaluation. Therefore, this paper analyzes the connotation of the property tax base, and points out the difficulties that our country faces in the implementation of the property tax. If the system of laws and regulations is not perfect and the cost of tax base assessment is too high, this paper further analyzes the problems existing in the assessment of the tax base of real estate tax in China, such as the lack of clarity of the subject of the assessment, the unreasonable evaluation method, and so on. This paper puts forward some relevant countermeasures and suggestions from the following aspects: establishing and perfecting the legal system of real estate tax base, optimizing the subject of tax base assessment, perfecting the appraising mechanism, training the talents of appraisal and so on.
【作者单位】：重庆理工大学会计学院;
【基金】：2015年重庆市社会科学博士培育项目:房产税税基评估制度研究(编号:2014BS021)
【分类号】：F812.42;F299.23

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