房地产税立法面临的八大问题

发布时间：2018-10-05 06:35

【摘要】：正最近,房地产税法纳入第十二届全国人大常委会立法规划,引发社会各界广泛关注。与我国现行的房产税相比,未来的房地产税将是一种全新的税制,具有不同的特征:首先,它不只是针对房屋,而将房屋和土地合二为一;其次,它也不只是针对经营性房地产,而将扩展为居民生活居住房;其次,它的征税范围有可能不再局限于城镇,而将扩大到农村地区;再次,它的计税依据不再是房屋原价或者出租收入,而可能是以房地产市场价值为基础的评估价值;此外,随着税基的变化,它的税率也会进
[Abstract]:Recently, real estate tax law has been incorporated into the legislative plan of the Twelfth National people's Congress standing Committee. Compared with the current property tax in our country, the future real estate tax will be a new tax system with different characteristics: first, it will not only focus on housing, but also combine housing and land; second, It will not only be targeted at operating real estate, but will be extended to residential housing. Secondly, it is possible that the scope of taxation will not be limited to cities and towns, but will be extended to rural areas; again, Its tax base is no longer based on the original home price or rental income, but may be assessed on the basis of the real estate market value; in addition, as the tax base changes, its tax rate will increase
【作者单位】：上海财经大学;
【分类号】：D922.22

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