CAJ | 학술논문

在探讨沪渝两地房产税征收办法的基础上，本文深入分析房产税对调控房价的作用以及实施中存在的问题，为进一步实施房产税征收提出改进建议。认为应坚持公平合理原则，逐步采用市场估值作为征税依据，建立专门的房产价值评估制度。
재탐토호투량지방산세정수판법적기출상，본문심입분석방산세대조공방개적작용이급실시중존재적문제，위진일보실시방산세정수제출개진건의。인위응견지공평합리원칙，축보채용시장고치작위정세의거，건립전문적방산개치평고제도。
In recent years, the housing speculative and investment demand expansion, leading to high price. To control housing prices, the central government launched a property tax in Shanghai and chongqing, the focus on investment purchases. This article was to explore basic concepts and two places the property tax levy method, on the basis of in-depth analysis of the role of the property tax to control housing prices and the problems existing in the implementation, and put forward improvement Suggestions for the further promotion of the property tax.