CAJ | 학술논문

深入推进房产税改革是我国“十二五”规划中税制改革的重要内容。通过对个人住房合理有效地征收房产税,发挥其在增加地方收入、调节社会贫富差距、提高住房持有成本等方面的作用,对促进我国财税体制改革、完善我国税收体系、规范房地产交易市场等方面具有重要意义。本文首先回顾了我国从物业税到对个人住房征税的改革历程,阐述了对个人住房征收房产税的必要性,通过对上海、重庆两地房产税试点改革进行对比分析,尝试性地对我国个人住房征收房产税制度设计进行探索,力求破解对个人住房征收房产税所遇到的困境。
심입추진방산세개혁시아국“십이오”규화중세제개혁적중요내용。통과대개인주방합리유효지정수방산세,발휘기재증가지방수입、조절사회빈부차거、제고주방지유성본등방면적작용,대촉진아국재세체제개혁、완선아국세수체계、규범방지산교역시장등방면구유중요의의。본문수선회고료아국종물업세도대개인주방정세적개혁역정,천술료대개인주방정수방산세적필요성,통과대상해、중경량지방산세시점개혁진행대비분석,상시성지대아국개인주방정수방산세제도설계진행탐색,력구파해대개인주방정수방산세소우도적곤경。
Further promoting the reform of real estate tax is an important content of our country during the Twelfth Five- Year Plan. Imposing the individual housing tax effectively will increase local revenue, regulate the social gap between rich and poor, and improve the housing holding cost. This will also help promote the tax system reform and improve the tax system in our country. This article reviews our country＇s reform from property tax to individual housing tax. It starts from the necessity of the individual housing tax, analyzes Shanghai and Chongqing＇s real estate tax reforms comparatively, tries to explore a tax system design of China＇ s individual tax and strives to solve the difficulties of imposing the individual housing tax.