摘要
现阶段,房产税在重庆和上海两市对居民住房征收的改革试点,使一些悬而未决的争论终于尘埃落定,但仍有一些值得深入思考的问题。房产税是否只是为遏制高房价而征收、是否会彻底扭转房价的上涨趋势还需要深化认识。建立与完善房产税征管系统无疑是房产税改革试点工作的当务之急;"取之于房,用之于房"房产税的财政投入取向,则有利于强化居民的纳税人权利意识,有助于强化居民对地方政府的财政监督和预算约束观念,进而有助于规范地方政府对房产税的征管行为,激励地方公共部门决策产生令纳税人和人民群众满意的绩效。
Currently, the pilot reform of the real estate taxes in Chongqing and Shanghai makes some debates finally settle, but there are still some problems worth further thinking. Whether the property tax is to curb high prices and collection or can completely reverse the rising trend of house prices need deep understanding. Establishing and perfecting the property tax collection system is undoubtedly housing the urgent issue in the pilot reform of property tax; the financial investment orientation of ＂use the room and back to room＂ is helpful to strengthen the consciousness of the rights of the taxpayers, strengthen the consciousness of local government＇s financial supervision and budget constraint of the taxpayers, and then helpful to regulate the local government＇s collection administration behavior of property tax and encourage the local public sector to performance satisfactory to the taxpayers and the masses.
出处
《改革》
CSSCI
北大核心
2011年第3期47-52,共6页
Reform
关键词
房产税
税收征管
重庆
上海
property tax, tax collection, Chongqing, Shanghai
