现行房产税制度及其改革的几点建议

发布时间：2018-07-01 19:34

本文选题：房产税 + “国五条”细则　；参考：《天津大学学报(社会科学版)》2014年01期

【摘要】：房产税是以房屋的计税余值或租金为计税依据的一种财产税。房产税改革应当以调节贫富差距、调控房地产市场为主要目的。《房产税暂行条例》和沪、渝两地的暂行办法构成了现行房产税制度的主体。暂行条例对企业房产的征税依据、征税标准,对个人房产区别用途征税的规定存在问题。两个试点地区对个人房产税征税对象、计税依据、税率安排、税收性质等方面的规定存在问题。虽然2013年"国五条"细则的出台,为房产税制度的发展及改革提供了一个方向,但是,其还是难以实现立法的最终目的,有待进一步完善。效力层级上,房产税要以正式法律的形式出台;内容上,要在企业自用房产、企业出租房产,个人自用房产、个人出租房产之间设定合理的征收标准和免税标准。
[Abstract]:The property tax is a property tax based on the value of the housing tax or rent. The reform of the property tax should be aimed at regulating the gap between the rich and the poor and regulating the real estate market. The Interim Measures of the property tax and the Shanghai and Chongqing are the main body of the current property tax system. The Provisional Regulations on the tax basis of the enterprise property are the basis of the provisional regulations. There are problems in the tax standards. There are problems in the regulation of the tax on personal property differential use. There are problems in the provisions of the two pilot areas on the tax objects of the individual property tax, the tax basis, the tax rate arrangement and the nature of the tax. Although the 2013 "five articles" rules have provided a direction for the development and reform of the property tax system, but it is still the same. It is difficult to achieve the ultimate goal of legislation. It needs to be further improved. At the level of effectiveness, the property tax should be issued in the form of formal law. On the content, it is necessary to set reasonable levying standards and tax exemption standards between the self used property of the enterprise, the rental property of the enterprise, the personal property, and the individual rental property.
【作者单位】：天津市政法管理干部学院《天津法学》编辑部;
【分类号】：F812.42

【共引文献】