推进我国房产税改革试点的相关问题探究  

Research on Related Issues of Promoting the Pilot Reform of Real Estate Tax in China

作　　者：贾璐 JIA Lu(School of Law,Anhui University,Anhui 230601,China)

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《长春金融高等专科学校学报》2022年第1期92-96,共5页Journal of Changchun Finance College

摘　　要：在国内“炒房热”的浪潮下,房地产市场问题层出不穷,推进我国房产税改革试点工作对抑制房价上涨、增加地方财政收入、促进社会公平具有重要作用。分析上海、重庆两地房产税改革试点过程中出现的问题,究其原因在于缺乏上位法指导、征收范围狭窄、税率和计税标准的设定不科学以及相关配套设施不完善等。针对存在的问题,就即将来临的房产税改革试点的重任深入探讨并提出相关建议,对引导住房合理消费,促进房地产市场健康发展具有重要意义。Under the wave of domestic"real estate speculation fever",problems in the real estate market have emerged one after another.Promoting the pilot work of my country's real estate tax reform plays an important role in restraining the rise in housing prices,increasing local finances,and promoting social equi-ty.This paper analyzes the problems in the pilot process of real estate tax reform in Shanghai and Chongq-ing,which are due to the lack of guidance of upper law,narrow collection scope,unscientific setting of tax rate and tax standard,and imperfect relevant supporting facilities.In view of the existing problems,this pa-per deeply discusses and proposes relevant suggestions on the important task of the upcoming real estate tax reform pilot,which is of great significance to guide the rational consumption of housing and promote the healthy development of the real estate market.

关 键 词：房产税 现状 必要性 困境 对策 

分 类 号：F812.4[经济管理—财政学]