發(fā)布時間：2018-03-25 04:39

  本文選題：房產(chǎn)稅　切入點：從價計稅　出處：《地方財政研究》2015年02期

【摘要】：計稅依據(jù)的選擇是房產(chǎn)稅稅收要素設(shè)計的核心,既反映了在稅收公平和效率原則要求下對土地、房屋資源課稅的基本取向,也決定了房產(chǎn)稅征收效率以及征管成本的高低。本文考察六個典型國家房產(chǎn)稅計稅依據(jù),發(fā)現(xiàn)市場化水平、政治制度和傳統(tǒng)文化是其決定因素,按房產(chǎn)市場價值評估是大多數(shù)國家的選擇。當前,我國按房屋原值和租金相結(jié)合的計稅依據(jù)存在諸多不合理之處,未來應當以房屋市場評估價作為單一計稅基礎(chǔ)來構(gòu)建中國房產(chǎn)稅框架。
[Abstract]:The choice of tax basis is the core of the design of property tax elements, which reflects the basic orientation of taxation on land and housing resources under the principle of tax fairness and efficiency. This paper examines the tax basis of six typical countries and finds that the level of marketization, political system and traditional culture are the decisive factors. It is the choice of most countries to evaluate the market value of real estate. At present, there are many unreasonable places in our country based on the combination of the original value of the house and the rent of the house. In the future, the housing market assessment price should be used as a single tax basis to construct China's real estate tax framework.
【作者單位】： 安徽財經(jīng)大學;
【基金】：國家社科青年項目:構(gòu)建地方稅體系研究(13CJY108)
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前7條

1 丁成日;;房地產(chǎn)稅制的理論回顧(上)[J];財政研究;2007年02期

2 黃t熇，

本文編號：1661616