基于税收负担的房产税改革的税率设计分析——以黑龙江省为例

摘要

With real estate tax putting into effect in some cities with soaring housing prices, and gradually extending to the overall country, so implementing the reform of local tax system is significant, Real estate tax will be a pillar of local tax system. The design of regulation in real estate tax reform must follow the laws and regulations revised unitarily in Heilongjiang Province, but the collection of specific detailed rules can be set considering the actual situation in the province, such as exemption amount, tax rate setting. So from the perspective of taxation burden, put forward the design and analysis of real estate tax reform rate in Heilongjiang Province.%随着房产税在某些房价上涨过快城市率先施行，并将逐步推广至全国，对地方税体系改革有着重大意义，房产税将成为地方税体系的支柱之一。黑龙江省房产税改革中制度设计遵循统一修订的法律法规，但是在具体的征收细则中可以考虑黑龙江省实际情况设置，比如免征额、税率的设定等，从而提出了从税收负担角度对房产税改革的税率设计分析。