我国房产税税制改革思考

XCLW9669  我国房产税税制改革思考  (字数：8221)

我国房产税税制改革思考

摘要

随着我国经济飞速发展，房地产行业在国民收入中越来越起到至关重要的作用，它不仅仅是让人民健康幸福发展的催化剂，而且是体现国民经济发展的载体。然而，在房地产行业的迅猛发展的同时，房产税税制的改革却出现了明显的滞后现象。为此，国务院出台了一系列合理的房产税税收的调节政策，从而引导广大群众们更加关注个人住房消费观念和方式的合理度，用房产税税制的改革来调控个人房产的收益程度，是房屋回归其用户居住的本性。本文通过对现有的房产税发展现状进行分析，发现房产税税制改革过程中逐渐凸显出征收范围不合理、计税依据不严谨、税率设计不公平、税收优惠不科学等一系列问题，并提出相关的合理建议。

关键词：房产税；房产税改革；税收；房产税税率

Thoughts on Reforming the Tax System of Property Tax in China

With the rapid development of our country's economy the real estate industry has played an increasingly important role in national income. It is not only a catalyst for the healthy and happy development of the people, but also a carrier for the development of the national economy. However, at the same time as the rapid development of the real estate industry, there has been a significant lag in the reform of the property tax system. To this end, the State Council promulgated a series of reasonable real estate tax revenue adjustment policies, so as to guide the general public to pay more attention to the rationality of individual housing consumption concepts and methods, use real estate tax tax system to regulate the personal property income, is the housing Return to the nature of the user's residence.This article analyzes the current development status of real estate tax and finds that a series of problems such as unreasonable collection scope, rigorous tax calculation basis, unfair tax rate design, unscientific tax incentives, etc. Related reasonable suggestions.

Key words：Property Tax；Property Tax Reform；Tax Revenue；Property Tax Rate；

目    录

引言 1

一、我国房产税改革的现状 1

（一）房产税的概述 1

（二）房产税征收标准 1

（三）上海、重庆房产税改革试点情况 2

1、上海试点 2

2、重庆试点 2

（四）房产税改革的现状 3

二、我国房产税改革中存在的问题 3

（一）征收范围不合理 3

（二）计税依据不严谨 3

1、自用房产的原值（余值）不能完全反应其价值 4

2、按历史成本计征方式，从租计征的税收负担明显偏高。 4

（三）税率设计不公平 4

（四）税收优惠不科学 4

三、对我国房产税改革建议 5

（一）扩大房产税征税范围 5

（二）完善房产税计税依据 5

（三）科学设置房产税税率 6

（四）合理确定房产税优惠 6

1、重保有——保留房产税现有部分合理的优惠政策。 6

2、新调整——增设低收入阶层的自用房产的优惠政策。 6

3、新调整——调整非营业性房产的优惠政策。 7

总结 7

参考文献： 8