我国房地产税税率设计分析——以浙江省为例  

Analysis of the Rate of Real Estate Tax of Our Country ——An Example of Zhejiang Province

作　　者：王春元[1] 

机构地区：[1]浙江财经学院,浙江杭州310018

出　　处：《浙江万里学院学报》2006年第3期92-95,共4页Journal of Zhejiang Wanli University

基　　金：浙江省哲学社会科学规划课题常规性课题"我国不动产税制改革的目标定位与制度设计研究--从解决高房价问题入手"阶段性成果(编号:N05YJ08)

摘　　要：我国现行的房地产税制存在着很大的问题,已经与我国的经济运行状况很不适应了。文章在对我国现行房地产税制进行分析的基础上,提出整理与归并现有房地产税制,以建立新的房地产税制的设想。同时,运用定量的方法测算了新的房地产税的税率,从另一个角度检验了该税率的合理性。The current system of real estate tax in our country is problematic, and it does not fit in well with the function of our economy. In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one. At the same time, the author uses empirical analysis to estimate the new rate of real estate tax, and, from another point of view, shows the new rate is reasonable.

关 键 词：不动产税 房地产税 税率 税负 人均税负 

分 类 号：D922.229[政治法律—经济法学]