房地产税征收问题探索

房地产税收制度的改革是一个渐进的过程,同时也是公共管理者调整现有公共政策的过程。从房地产课税的理论依据入手,对我国房地产税制现状及存在的问题,结合目前的财政分权体制、房地产产权、地方政治环境等深层次原因来做出系统的研究,分析认为不应该以打击投机,遏制房价上涨而开征房产税,否则,结果将适得其反,产生更多问题。房地产税收改革是各项制度相互配合、相互协调的结果,只有各项制度配合,才能真正发挥合力,最终取得房地产税收改革的成功。

Probing into real esate industry tax collection problem

The article has expounded the background of China＇s real estate taxation reformation,has analyzed status and problem of the reform of China＇s real estate taxation system.The article also emphasized and explained that should not attack congenially,the containment house price rise will begin levying taxes the property tax,the result will work just the opposite,Lead to more problems.The article suggests that the reformation of real estate tax system is a Progressive course,and it also the Process of the Public administrators adjusting current public policies.It treatises real estate taxation reformation is the result of various system＇s interaction and inter coordination.Only these systems＇ coordination can really yield its Power and ultimately obtain the success of real estate taxation reformation.