我国房产税税制改革的思考

摘要

Institutional changed and economic development have changed the sources of tax and it requirement deepen the reform of the tax system. House property tax have some advantages, such as regulation the distribution of income, increased local government revenues and so on. Judged from the recent years, there are some disadvantages in the house property tax in China: tax narrower, taxation is less in house retain, tax basis unreasonable and so on. It is imperative that reform the house property tax system.%制度变迁和经济发展改变了税源结构，客观要求深化税制改革。房产税具有调节收入分配、增加地方财政收入等优点。从近几年的情况来看，我国现行房产税税制出现了弊端：征税范围较窄；对房产保有征税较少；计税依据不合理；房产税在地方政府总税收收入中的比重偏低，达不到主体税种的要求等，房产税税制改革势在必行。