渐进式推进个人房产税改革
发布时间：2018-11-21 12:29
【摘要】：推进房产税改革应当坚持社会矛盾最小化原则,保持房地产领域的现有税负基本稳定,考虑到广大人民群众的正常投资需求,兼顾不同类型房产,建立起税务机关直接面向自然人纳税人的征管机制,确立国家与房产所有者之间合理的增值分享机制。房产税改革宜采取"小步快走"的渐进式改革路径,依赖于现有征管手段,谋求税收征管模式的转变,"先落户、再拓展","先城镇、后农村"。方案选择上,宜采取"增量+高档存量"方案。免征额设计上,宜采取人均面积方案。
[Abstract]:To push forward the property tax reform, we should adhere to the principle of minimizing social contradictions, maintain the basic stability of the existing tax burden in the real estate sector, take into account the normal investment needs of the broad masses of the people, and take into account different types of real estate. The tax authorities should set up a mechanism of tax collection and management directly for the taxpayers of natural persons, and establish a reasonable value-added sharing mechanism between the state and the real estate owners. The reform of real estate tax should take the gradual reform path of "small step by step", rely on the existing means of collection and management, seek for the transformation of the mode of tax collection and management, "settle down first, then expand", "first town, then rural area". Plan choice, should adopt "increment high-grade stock" plan. On the design of deductible amount, the plan of per capita area should be adopted.
【作者单位】： 中国社会科学院财经战略研究院;
【分类号】：F812.42;F299.23
[Abstract]:To push forward the property tax reform, we should adhere to the principle of minimizing social contradictions, maintain the basic stability of the existing tax burden in the real estate sector, take into account the normal investment needs of the broad masses of the people, and take into account different types of real estate. The tax authorities should set up a mechanism of tax collection and management directly for the taxpayers of natural persons, and establish a reasonable value-added sharing mechanism between the state and the real estate owners. The reform of real estate tax should take the gradual reform path of "small step by step", rely on the existing means of collection and management, seek for the transformation of the mode of tax collection and management, "settle down first, then expand", "first town, then rural area". Plan choice, should adopt "increment high-grade stock" plan. On the design of deductible amount, the plan of per capita area should be adopted.
【作者单位】： 中国社会科学院财经战略研究院;
【分类号】：F812.42;F299.23
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2 ;房产税改革如何渐进[J];城市住宅;2010年06期
3 鄂t，
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