应准确定位房地产课税对房价的作用  

Tax Effects on the Price of Real Estate should be Exactly Studied

作　　者：岳树民[1] 

机构地区：[1]中国人民大学中国财政金融政策研究中心

出　　处：《税务研究》2005年第5期31-33,共3页

摘　　要：现行房地产税制不合理是形成商品房价格过高的重要原因之一,房地产税制改革对降低过高的房价有一定作用,但能否成为现实,还取决于土地供给制度、房地产需求状况、建材价格、金融政策、各种税费等因素的影响。运用房地产课税抑制房价需准确定位其作用,并对其可能产生的负作用进行科学的估计。房地产税制改革中应按房地产市场运行的正常态势设计房地产保有环节的税负;做到租、税分离或土地使用税与房产税分离;对居民个人课征的房产税实行差别征税;改革现行土地增值税,抑制房地产投机行为。The irrationality in current tax system is one of the key reasons for the high price of real estate. The reformation of relative tax rules will be meaningful in lowering the exorbitant price to some extent, but it will still depend on the influences of factors such as land-supplying system, demand of real estate, prices of building materials, financial policy and various taxes. To restrain the price of real estate by tax reform, we should define its function accurately, and possible negative effect should be scientifically estimated. In particular, we should: 1) adjust tax burden on condition of the normal circulation of real estate market, 2) separate the rent from tax, or the land tax from house property tax, 3) have a preferable tax treatments for differentiate individuals, and 4) reform current land appreciation tax in order to restrain the speculation of real estate.

关 键 词：准确定位 课税 房地产税制改革 土地供给制度 商品房价格 土地使用税 土地增值税 需求状况 建材价格 金融政策 市场运行 居民个人 投机行为 房产税 不合理 负作用 现行 抑制 分离 税费 税负 态势 征税 差别 

分 类 号：F812.42[经济管理—财政学] G216[文化科学—新闻学]