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沪渝房产税改革试点方案评析及对我国房产税改革的建议

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近些年来,随着房地产价格的不断上涨,社会公众对房产税改革的呼声也越来越高,迫切希望通过改革来抑制房价、减少投机。2011年1月28日,随着《上海市开展对部分个人住房征收房产税试点的暂行办法》和《重庆市人民政府关于进行对部分个人住房征收房产税改革试点的暂行办法》的颁布,上海和重庆两地正式拉开了房产税改革的序幕。本文通过对上海和重庆两地房产税试点方案的背景、具体内容和优点与不足进行分析,在此基础上对我国今后实行房产税改革提出一些建议。
In recent years, as real estate prices continue to rise, public cal s for property tax reform is also getting higher and higher, eager to pass reforms to curb rising house prices and reduce speculation. January 28, 2011, with the Shanghai municipal real estate tax on some individual housing pilots on interim measures and the Chongqing Municipal People’s Government on the part of individual housing property tax reform enactment of interim measures, Shanghai and Chongqing prelude of the kicked off the property tax reform. The article is based on the background of Shanghai and Chongqing property tax pilot programs, specific content and analysis of advantages and disadvantages, and on this basis to make recommendations for future implementation of property tax reform.

Property tax reformDelta roomDifferences in tax rates

吕亚楠、王姗

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河南财经政法大学 河南郑州 450000

房产税改革 增量房 差别税率

2014

中外企业文化(下旬刊)

中外企业文化(下旬刊)

ISSN:
年,卷(期):2014.(2)
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