我国实施房产税改革的难点与对策

发布时间：2018-03-14 13:10

  本文选题：房产税改革　切入点：地方财政　出处：《财会月刊》2015年21期 　论文类型：期刊论文

【摘要】：本文针对房产税改革呼声日涨而其改革步履维艰的客观实际,采用调研法、判断推理法、比较分析法等方法,评述了上海和重庆两直辖市试点新房产税的情况,并基于试点中存在的突出问题剖析了我国房产税改革的诸多难点,相应地研究了我国房产税改革的对策措施,提出了财税部门同房屋土地机关共享房地产产权信息数据,以破解改革难题的建议,冀希为国家快速推进房产税改革提供政策参考。
[Abstract]:In view of the objective reality of the rising demand for the reform of property tax and the difficulty of its reform, this paper uses the methods of investigation, judgment and reasoning, comparative analysis and so on, to comment on the situation of the new property tax in Shanghai and Chongqing directly under the Central Government. Based on the outstanding problems existing in the pilot project, this paper analyzes the difficulties in the reform of real estate tax in our country, studies the countermeasures of the reform of property tax in China, and puts forward that the financial and taxation departments share the information data of real estate property rights with the housing and land authorities. In order to solve the problem of reform proposals, Ji Xi for the country to quickly promote the reform of property tax policy reference.
【作者单位】： 黑龙江八一农垦大学会计学院;
【分类号】：F812.42;F299.23
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本文编号：1611351