房地产税改革试点来了！
<p style="margin-bottom: 5px; white-space: normal; text-align: center;"></p><p><br/></p><section data-source="bj.96weixin.com" style="max-width: 100%;font-size: 16px;color: rgb(62, 62, 62);line-height: 25.6px;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="margin-top: 10px;margin-bottom: 10px;max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;width: 556px;transform: rotate(0deg);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;width: 50px;height: 4px;background-color: rgb(0, 121, 173);box-sizing: border-box !important;overflow-wrap: break-word !important;"><br style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"/></section></section><section style="margin-top: -4px;padding: 10px;max-width: 100%;background-color: rgb(239, 239, 239);box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><section style="max-width: 100%;box-sizing: border-box !important;overflow-wrap: break-word !important;"><p style="max-width: 100%; line-height: 2em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">23日，第十三届全国人民代表大会常务委员会第三十一次会议决定：</span><span style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;">授权国务院在部分地区开展房地产税改革试点工作。</span></p></section></section></section></section></section></section></section></section><p><br/></p><ul class=" list-paddingleft-2" style="list-style-type: square;"><li><p style="margin-bottom: 20px; margin-top: 20px; line-height: 2em;"><span style="color: rgb(0, 122, 170);"><strong><span style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;">试点地区的房地产税征税对象为居住用和非居住用等各类房地产</span></strong></span><span style="font-family: mp-quote, -apple-system-font, BlinkMacSystemFont, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;font-size: 16px;">，不包括依法拥有的农村宅基地及其上住宅。土地使用权人、房屋所有权人为房地产税的纳税人。非居住用房地产继续按照《中华人民共和国房产税暂行条例》、《中华人民共和国城镇土地使用税暂行条例》执行。</span><br/></p></li><li><p style="white-space: normal; margin-bottom: 20px; margin-top: 20px; line-height: 2em;"><span style="font-size: 16px;">国务院制定房地产税试点具体办法，试点地区人民政府制定具体实施细则。国务院及其有关部门、试点地区人民政府应当构建科学可行的征收管理模式和程序。</span></p></li><li><p style="white-space: normal; margin-bottom: 20px; margin-top: 20px; line-height: 2em;"><span style="font-size: 16px;">国务院按照积极稳妥的原则，统筹考虑深化试点与统一立法、促进房地产市场平稳健康发展等情况确定试点地区，报全国人民代表大会常务委员会备案。</span></p></li><li><p style="white-space: normal; margin-bottom: 20px; margin-top: 20px; line-height: 2em;"><strong><span style="font-size: 16px;color: rgb(0, 122, 170);">本决定授权的试点期限为五年，自国务院试点办法印发之日起算。</span></strong><span style="font-size: 16px;">试点过程中，国务院应当及时总结试点经验，在授权期限届满的六个月以前，向全国人民代表大会常务委员会报告试点情况，需要继续授权的，可以提出相关意见，由全国人民代表大会常务委员会决定。条件成熟时，及时制定法律。</span></p></li><li><p style="white-space: normal; margin-bottom: 20px; margin-top: 20px; line-height: 2em;"><span style="font-size: 16px;">本决定自公布之日起施行，试点实施启动时间由国务院确定。</span></p></li></ul><p><br/></p><p style="white-space: normal;outline: 0px;max-width: 100%;font-family: -apple-system, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;background-color: rgb(255, 255, 255);box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;letter-spacing: 0.544px;font-size: 14px;text-align: left;white-space: pre-wrap;line-height: 19px;color: rgb(178, 178, 178);font-family: sans-serif;box-sizing: border-box !important;overflow-wrap: break-word !important;"><span style="outline: 0px;max-width: 100%;font-family: -apple-system-font, system-ui, Helvetica Neue, PingFang SC, Hiragino Sans GB, Microsoft YaHei UI, Microsoft YaHei, Arial, sans-serif;letter-spacing: 0.544px;"></span></span></p><section style="overflow-wrap: break-word; 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