CAJ | 학술논문

房地产税对房地产业发展的宏观调控作用在许多国家的实践中已经得到证明,我国政府也逐渐认识到其重要性并越来越多地将其作为调节房地产业发展可依赖的路径选择.在房屋保有阶段开征统一的房地产税已经成为政府部门和理论界的共识.房地产税收改革对房地产业发展的影响被赋予很高的期望,本文通过借鉴国外房产税改革的经验,提出我国现行房产税改革的建议.
방지산세대방지산업발전적굉관조공작용재허다국가적실천중이경득도증명,아국정부야축점인식도기중요성병월래월다지장기작위조절방지산업발전가의뢰적로경선택.재방옥보유계단개정통일적방지산세이경성위정부부문화이론계적공식.방지산세수개혁대방지산업발전적영향피부여흔고적기망,본문통과차감국외방산세개혁적경험,제출아국현행방산세개혁적건의.
The macro-control functions of the real estate tax on realty industry have been approved in the practices of many othere countries,Chinese government also realized the importance of real estate tax system gradually and took it as a reliable way to regulate the development of China realty industry.It has become the consensus between the government and the theorists that it is necessary to levy a unified real estate tax on possession of real estate.The real estate tax reform on the development of the real estate industry was given high expectations,the article by drawing on the experience of foreign property tax reform,the current real estate tax reform proposals.