CAJ | 학술논문

由于目前房产税试点方案尚存有种种缺憾,以及房产税改革一些难题尚未突破,故预计,房产税改革将是“十二五”乃至更长时期中国税收制度改革的重点领域.然而,在理论和实践方面尚未能明确房产税改革目标的情况下去进行房产税改革,显然具有一定的盲目性,最终很可能导致南辕北辙的结果.本文在对我国房产税不同目标诉求的优先次序和轻重缓急进行分析的基础上,对与改革目标相适应的房产税制度进行了设计.
유우목전방산세시점방안상존유충충결감,이급방산세개혁일사난제상미돌파,고예계,방산세개혁장시“십이오”내지경장시기중국세수제도개혁적중점영역.연이,재이론화실천방면상미능명학방산세개혁목표적정황하거진행방산세개혁,현연구유일정적맹목성,최종흔가능도치남원북철적결과.본문재대아국방산세불동목표소구적우선차서화경중완급진행분석적기출상,대여개혁목표상괄응적방산세제도진행료설계.
The real estate tax revolution will be one of the important reforms of taxation system in the“Twelfth Five-Year Plan”.If we will go for the reform of real estate tax without making clear of the aims of real estate tax reform,it is obviously that we are blind.This article analyzed the order of priority on reform aims of real estate tax,and it designed the tax system of real estate tax according to the reform aims.