CAJ | 학술논문

房产税的税率设计是其税制建设的核心环节，科学合理地设计房产税税率必须建立在一定的约束条件下。本文以浙江省Y县为例，从家庭收入负担能力和政府财政收入需求两个维度对房产税税率设计进行了探讨，从而为深化我国房产税改革提供可供借鉴的思路。
방산세적세솔설계시기세제건설적핵심배절，과학합리지설계방산세세솔필수건립재일정적약속조건하。본문이절강성Y현위례，종가정수입부담능력화정부재정수입수구량개유도대방산세세솔설계진행료탐토，종이위심화아국방산세개혁제공가공차감적사로。
The design of tax rate is a core part of action to build a real estate tax system .Scientific and rational design of the real estate tax rate must be carried out under certain constraints .In the case study of Y county in Zhejiang Province , we have discussed the real estate tax rate design from the two dimensions of affordable family income and size of government reve -nue, and have provided ideas for reference to deepen the reform of real estate tax .