摘要
从上海市房产税改革出发,对上海市房产税改革成效进行研究,发现上海市房产税改革对上海市房地产市场并没有明显的影响。根本原因在于房产税收税率设计不合理、收计税依据不合理、税收减免范围过宽、缺少必要的法律依据。建议合理扩大征税范围、改革房产税计税依据、适当加大持有环节的税负、建立健全房产信息管理系统、完善相关的法律制度。
This paper studies the effect of Shanghai real estate tax reform and finds that the reform has exerted no obvious effect on Shanghai real estate market.The fundamental reason is that both the tax basis and the tax rate are unreasonable. Moreover, the scope of tax deduction is too wide, lacking necessary legal basis.It is suggested to reasonably expand the scope of tax collection, reform the tax basis, appropriately increase the tax burden of house-holding, improve information management system of real estate and improve relevant legal system.
作者
周利新
邵明振
ZHOU Li-xin;SHAO Ming-zhen(Henan University,Zhengzhou Henan 475001)
出处
《天津商务职业学院学报》
2019年第2期59-63,共5页
Journal of Tianjin College of Commerce
关键词
上海市
房产税
改革
Shanghai
house property tax
reform
