10月23日，全國人(ren)大(da)常(chang)委會授(shou)權國務(wu)院(yuan)在(zai)部分地(di)(di)(di)區開(kai)展房地(di)(di)(di)產(chan)(chan)(chan)稅(shui)改革試(shi)點(dian)(dian)。此舉(ju)有(you)利于穩定(ding)和(he)增加(jia)地(di)(di)(di)方(fang)財政收入(ru)，抑制(zhi)土地(di)(di)(di)財政和(he)地(di)(di)(di)方(fang)債務(wu)風險。主(zhu)要內容有(you)三：一(yi)是試(shi)點(dian)(dian)地(di)(di)(di)區的(de)房地(di)(di)(di)產(chan)(chan)(chan)稅(shui)征(zheng)稅(shui)對象為居住用和(he)非居住用等各類房地(di)(di)(di)產(chan)(chan)(chan)，不包(bao)括(kuo)依法擁有(you)的(de)農村宅(zhai)基地(di)(di)(di)及其上住宅(zhai)。二是國務(wu)院(yuan)制(zhi)定(ding)房地(di)(di)(di)產(chan)(chan)(chan)稅(shui)試(shi)點(dian)(dian)具體辦法，試(shi)點(dian)(dian)地(di)(di)(di)區人(ren)民政府制(zhi)定(ding)具體實施(shi)細則(ze)。三是國務(wu)院(yuan)按照積極穩妥的(de)原則(ze)，統籌考慮(lv)深化試(shi)點(dian)(dian)與統一(yi)立法、促進房地(di)(di)(di)產(chan)(chan)(chan)市場平穩健康發(fa)展等情況確定(ding)試(shi)點(dian)(dian)地(di)(di)(di)區，報(bao)全國人(ren)民代表大(da)會常(chang)務(wu)委員會備案。本決定(ding)授(shou)權的(de)試(shi)點(dian)(dian)期限為五年，自國務(wu)院(yuan)試(shi)點(dian)(dian)辦法印發(fa)之日起(qi)算。
