作　　者： ; ;

机构地区： 中山大学岭南学院

出　　处： 《北华大学学报（社会科学版）》 2012年第3期24-27,共4页

摘　　要： 在住宅房产的范围内,从征收范围与税率制度两个角度来看,不同的税制设置对房产税功能的影响各不相同。房产税改革的目标应是促进税负公平,适度控制过度需求和调节社会财富差距,所以应适时对全部房产开征保有环节房产税,并建立简便有效的超额累进税率制度,设定合理的起征点。 Within the framework of the residential property and from two angles of the scope of charge and the tax regime, this paper studies the influence of different tax sets on the functions of the real estate tax. The aim of the real estate tax reform is to promote the tax fairness, appropriately controls the over demand and regulates the social wealth gap as well. It suggests that taxes should be levied in good time on all the real estate proper- ties and the simple and effective system of the exceeding progressive rates and the tax threshold should also be set up.

关 键 词： 房产税 房产税改革 税制设置

领　　域： [经济管理]