当前我国房产税税制存在的问题及改革对策.docVIP

. - - . . 可修编- 1 摘 要 我国现行的房产税税制体系是由1986年国务院公布的?中华人民国房产税暂行条例?加上沪、渝两地的房产税暂行方法共同构成的。随着经济社会的开展，该条例逐渐暴露出一系列亟待改进的问题，主要包括房产税税制的法律层级、房产税的税基、税率和计税依据等问题。与此同时，从2021年开展房产税改革试点的和改革效果并不理想。结合我国当前房产税的改革背景，本文分析并总结了我国房产税的根本现状以及现行税制存在的主要问题。最后，针对表现出的问题结合美国等国家房产税征收的先进经历提出了当前我国房产税税制的改革对策，即通过推进房产税立法为房产税征收提供法律保障，通过扩大房产税税基、调整房产税税率、以评估价值为计税依据等措施促进房产税收入正常增长，并使其在地方经济和地方财政方面发挥应有的调节作用，同时，简化房产类相关税费，通过加强税收征管确保上述政策得以有效实施。 关键词：房产税；税制；改革对策 ABSTRACT Current system of property ta* ta* was promulgated by the state council in 1986 the provisional regulations on ta* of the Peoples Republic of China and Shanghai, chongqing and the interim measures for the property ta* together.With the development of economy and society , the regulation gradually e*posed a series of problems need to be improved, including property ta* ta* law level, the property ta* base, ta* rate and ta* basis, etc.At the same time, from 2021 to carry out the pilot reform of Shanghai and chongqing real estate ta* reform effect is not ideal.This paper, therefore, in this paper, the background of the current real estate ta* reform in our country the basic situation of the property ta*, and sums up the main problems e*isting in the current real estate ta* system;Finally, aiming at the problems shown in bination with the advanced e*perience of the United States and other countries to impose house property ta* to put forward the idea of real estate ta* system reform in our country, by advancing the property ta* legislation to provide legal protection for property ta* levy, by e*panding the property ta*, adjusting ta* rate, ta* base to assess the value of such measures as ta* basis property ta* revenues to normal growth, and make it in the local economy and local finance play their regulatory role, at the same time, simplify the housing related ta*es and fees, by strengthening ta* collection and a