编号（学号）：200911071房产税改革的探析摘要：房产税是以城镇中房产为征税对象，按照税法规定的计税依据和税率。向产权所有人征收的一种财产税。现行房产税设立于1986年，从目前的收入规模上看，房产税还是一种小税种，对地方财政只是起到了一种拾遗补缺的作用。但因其税基稳定，税源充沛、易于管理，具有不容忽视的增长潜力，正日益引起个方的重视和关注。随着社会经济的发展、产业的调整、分配制度的变化，房产税逐渐暴露出征管力度不足的问题。如何总结经验、完善和健全房产税的征收和管理，已经成为一个亟待解决的课题。关键词：房产税，税制，征收，改革，对策PropertytaxreformanalysisAbstract:Realestatepropertytaxisthetowntaxfortheobject,accordingtotaxlaw,taxbasesandtaxrates.Toapropertytaxleviedonpropertyowners.Currentrealestatetaxwasestablishedin1986,theincomefromthecurrentsizeofthepointofview,propertytaxorasmalltaxonlocalgovernmentsonlyplaytheroleofaStrategicdecisions.However,becauseofitsstabletaxbase,taxbaseabundant,easytomanage,withgrowthpotentialcannotbeignored,iscausingincreasingattentionandconcernoneside.Associalandeconomicdevelopment,industrialadjustment,changesinthedistributionsystem,propertytaxesgraduallyexposedtheproblemofinadequatecollectionefforts.Howtosumupexperienceandimproveandimprovepropertytaxcollectionandmanagement,hasbecomeanurgentneedtoresolvetheissue.Keywords:propertytax,tax,levy,reform,Countermeasures目录1引言.........................................................................................................................................12房产税的概述.........................................................................................................................13房产税征管的现状及问题.....................................................................................................13.1征收范围的局限性，同经济发展不相适应...............................................................13.2计税依据的缺陷性，造成房产税税源流失...............................................................23.3税收条款缺乏可操作性，给具体税收工作带来难度...............................................23.4新旧制度不匹配造成房产税的税基呈现萎缩势.......................................................23.5监控机制不健全，征收管理难度大...........................................................................34房产税改革的目标及原则.....................................................................................................34.1房产税改革的目标.......................................................................................................34.2注重民众利益，不能加重普通民众的负担...............................................................34.2.1“开源方式”保证财政收入来源.......................................................................34.2.2收入分配调节功能，确保民众利益.................................................................45房产税改革的内容及建议.....................................................................................................45.1房产税改革的内容.......................................................................................................45.1.1纳税人的范围扩大.............................................................................................45.1.2征税范围扩大.....................................................................................................45.1.3改变了计税依据.....................................................
