河北大学学报：哲学社会科学版
河北大學學報：哲學社會科學版
하북대학학보：철학사회과학판
Journal of Hebei University(Philosophy and Social Science)
2014年
1期
74~77
,共null页
高房价 个人住房房产税 法律制度
高房價 箇人住房房產稅 法律製度
고방개 개인주방방산세 법률제도
high housing prices;personal housing property tax; legal system
开征个人住房房产税可以提高住房持有成本,直接遏制住房投机,对抑制高房价有重要作用.个人住房房产税还可以提供稳定的地方财政来源,促进社会财富公平分配.我国应当构建个人住房房产税法律制度,处理好个人住房房产税与土地出让金的关系,实行“高保有、低流转”的房地产税制,制定统一的《房产税法》.我国还应当建立不动产统一登记法律制度、完善房产评估法律制度,为个人住房房产税全面征收提供条件.
開徵箇人住房房產稅可以提高住房持有成本,直接遏製住房投機,對抑製高房價有重要作用.箇人住房房產稅還可以提供穩定的地方財政來源,促進社會財富公平分配.我國應噹構建箇人住房房產稅法律製度,處理好箇人住房房產稅與土地齣讓金的關繫,實行“高保有、低流轉”的房地產稅製,製定統一的《房產稅法》.我國還應噹建立不動產統一登記法律製度、完善房產評估法律製度,為箇人住房房產稅全麵徵收提供條件.
개정개인주방방산세가이제고주방지유성본,직접알제주방투궤,대억제고방개유중요작용.개인주방방산세환가이제공은정적지방재정래원,촉진사회재부공평분배.아국응당구건개인주방방산세법률제도,처리호개인주방방산세여토지출양금적관계,실행“고보유、저류전”적방지산세제,제정통일적《방산세법》.아국환응당건립불동산통일등기법률제도、완선방산평고법률제도,위개인주방방산세전면정수제공조건.
Personal housing property tax can raise the holding costs of houses, curb the speculation of housing directly, and by which way it have an important role of curb high housing prices. Personal housing property tax can also provide stable local finance, and make social wealth distribution fair. Chi- na should build legal system of personal housing property tax, coordinate the relationship between per- sonal housing property tax and land transfer fund, establish the real estate tax system of ＂high main- tain, low flow＂, and formulate unified ＂Property Tax Law＂. To provide the conditions for personal housing property tax, China also should establish a unified registration system of real estate, and im- prove the legal system of property assessment.
