进一步完善房产税的几个问题

上海、重庆两市开展对个人住房征收房产税的试点,使房产税这一长期以来备受关注的议题有了实质性的进展。进一步完善房产税,是健全税制与地方税体系、增加地方财政收入、缩小社会贫富差距的重要举措,它应与调控房价无必然的联系。不过,高房价、土地财政以及现有的税收征管机制,是完善房产税过程中必须要解决的问题。本文围绕以上问题,提出相应的对策思路。

Research on the Measures to the Dilemma in the Improvement of the Property Tax

The introduction of pilot property tax in Chongqing and Shanghai means a substantive progress has been made in the long-awaited property tax.Further improvement in the property tax is an important move for perfecting the central and local tax systems,increasing local revenue and narrowing the gap between the rich and the poor without inevitable connection to the control of housing prices.However,it is necessary to curb the runaway housing prices,reduce the dependence on land finance and reform the existing ...