【摘要】：正最近,房地產(chǎn)稅法納入第十二屆全國(guó)人大常委會(huì)立法規(guī)劃,引發(fā)社會(huì)各界廣泛關(guān)注。與我國(guó)現(xiàn)行的房產(chǎn)稅相比,未來(lái)的房地產(chǎn)稅將是一種全新的稅制,具有不同的特征:首先,它不只是針對(duì)房屋,而將房屋和土地合二為一;其次,它也不只是針對(duì)經(jīng)營(yíng)性房地產(chǎn),而將擴(kuò)展為居民生活居住房;其次,它的征稅范圍有可能不再局限于城鎮(zhèn),而將擴(kuò)大到農(nóng)村地區(qū);再次,它的計(jì)稅依據(jù)不再是房屋原價(jià)或者出租收入,而可能是以房地產(chǎn)市場(chǎng)價(jià)值為基礎(chǔ)的評(píng)估價(jià)值;此外,隨著稅基的變化,它的稅率也會(huì)進(jìn)
[Abstract]:Recently, real estate tax law has been incorporated into the legislative plan of the Twelfth National people's Congress standing Committee. Compared with the current property tax in our country, the future real estate tax will be a new tax system with different characteristics: first, it will not only focus on housing, but also combine housing and land; second, It will not only be targeted at operating real estate, but will be extended to residential housing. Secondly, it is possible that the scope of taxation will not be limited to cities and towns, but will be extended to rural areas; again, Its tax base is no longer based on the original home price or rental income, but may be assessed on the basis of the real estate market value; in addition, as the tax base changes, its tax rate will increase
【作者單位】： 上海財(cái)經(jīng)大學(xué);
【分類號(hào)】：D922.22

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