房产税改革

第三部分是房产税改革试点的现状与问题。

The third part is the present situation and problems of House property tax reform .

在这一过程中，必然会加重自住型购房者的住房负担，自然就增加了房产税改革的实施难度。

In this process , the burden of home-based property buyers will be worsened , which increases difficulties to the enforcement of house property tax reform .

浅谈我国房产税改革

Discuss Lightly the Reform of the House Property Tax of Our Country

房产税改革作为新鲜事物，需要有逐步完善的过程。

As a novelty , the property tax reform needs gradual improvements .

本部分首先指出房产税改革的必要性。

Firstly , it points out the necessity of housing property tax reform .

房产税改革中核心部分是税制设计，本文主要对税制设计中的难点题进行了探讨。

Design of taxation system is the core part of house taxation reform .

随着房地产调控的深入，房产税改革势在必行。

With the deepening of regulation of real estate , property tax reform is imperative .

为此，房产税改革是社会发展的趋势，是势在必行的。

To this end , property tax reform is a product of social development is imperative .

中国政府宣布已批准逐步推进房产税改革的计划。

The government has signaled that it will " gradually " levy tax on holding of property .

从试点城市的房产税改革方案看，存在着不容忽视的问题。

From the property tax reform programs of the pilot cities , the existing problems cannot be ignored .

因此，房产税改革势在必行，并且在解决现有房地产市场存在的问题上被寄予厚望。

People have great expectations in the solution of existing problems in the real estate markets because of house taxation reform .

另外，就沪渝改革方案的内容进行比较分析，在此基础上，为全国范围内的房产税改革提供立法建议。

Besides , this article provides its suggestions for the nationwide house property reform based on a comparison of two regulations ' contents .

上海市、重庆市政府于2011年初开始对个人住房征收房产税改革试点工作，受到社会普遍关注。

Shanghai and Chongqing municipal government commenced the pilot of the reform on the individual housing property tax at the beginning of 2011 , which receives much concern of the society .

近些年来关于房产税改革问题的探讨，随着沪渝房产税暂行办法的出台又一次成为热点话题。

With the issuance of provisional measures on the housing property tax in shanghai and chongqing , the reform of housing property tax has been an increasingly hot topic over recent years .

无论是稳定推行物业税，抑或是逐步推进房产税改革，其背景都是对现行房地产税收体制进行改革。

No matter be " steady implementation of the property tax , or ", " to promote the gradual reform ", its property taxes on the current background are real estate tax system reform .

上海和重庆的房产税改革被官方寄予两个目的：一是合理调节收入分配，促进社会公平；二是引导居民合理住房消费，促进节约集约用地。

Property tax reform in Shanghai and Chongqing was officially placed two purposes : firstly , rationally regulate income distribution and promote social justice ; secondly , guide residents in reasonable housing consumption and promote economical and intensive land use .

税收领域的法律问题一直备受各界人士的关注，随着2011年1月房产税改革试点的展开，该问题再一次掀起了学术热议高潮。

The legal problems in the field of tax always have been highly concerned . With the carrying out of the trial of property tax reform in January , 2011 , the problems arose a fierce academic discussion once again .

与此同时，由于受到各种市场因素的影响，房地产市场发展处于不稳定状态，房价上涨幅度异常，房产税改革试点应时而出。

At the same time , by a variety of market factors , the real estate market is in an unstable state , abnormal rise in property prices . The community is quite concerned about property tax reform there are increasing calls , response , out of property tax reform .

房产税税制改革探讨

A Probe into the Reform of the Taxation on House Property

这时候房产税的改革已经刻不容缓。

At this time the real estate tax reform has been crunch time .

根据前文的研究结论，对当前我国房产税如何改革提出合理化建议。

According to the above research conclusion , then put forward reasonable suggestions .

针对以上问题，学者们纷纷呼吁对我国现行房产税进行改革，以适应新的社会需要。

In order to deal with these problems , scholars proposed to reform the house property tax to meet with the social needs .

本文认为，房产税的改革应该有正确的指导思想，并根据不同房产实行不同的税收政策，还需要有完善的配套措施。

It also points out that the reformation of the real estate tax should have a correct guiding ideology , implement different tax policies according to different real estates and need perfect coordinated measures .

“灰色收入”的所有者憎恨房产税，但改革人士长期以来一直认为，开征房产税是平抑房价的关键之举，具有“一箭双雕”的效果，既可抑制投机活动，又可为过于依赖售地收入的地方政府开辟一条收入来源。

The holders of all that " grey income " hate the idea of a property tax , but the idea has long been considered crucial by reformers , because it could both reduce speculation in real estate and provide an income stream for local governments , which rely too much on land sales .

房产税扩征所反应的房产税改革缺乏法律依据的问题，同时暴露出了税收立法、执法等方面的合法性问题，从而引发出人们对税收法定原则的思考。

The lack of legality of the property tax reform reflected from property tax levy expanding also exposes the legitimate problems of the legislation and enforcement , which inspires people to reckon the tax principle of legality .

虽然域外国家和地区的房产税制度与我国现有房产税改革试点有着不同之处，但是其在房产税的具体税制方面有许多成功经验。

Although foreign countries and regions of property tax system is different from the current property tax reform in our country , but foreign countries and regions of the specific tax system in property taxes have many successful experience .

为此，借鉴域外开征房产税的经验，结合我国国情，进一步构建我国房产税改革的具体税制，从而推进房产税改革进程，发挥其应有的社会效益和本质目标。

Therefore , draw lessons from foreign countries and regions of property tax experience , with our national conditions , further constructing our country property tax reform concrete tax system , to promote property tax reform , and play their due social benefits and essential target .

本部分首先对我国房产税的立法现状、近年来我国与房产税相关的政策措施、以及重庆、上海房产税改革实践予以介绍。

Firstly , it introduces the present situation of legislation , a series of policies and measures in recent years , and housing property tax reform in Chongqing and Shanghai .