重视房地产持有环节税的作用 积极推进房地产税制改革  

Highlighting the Role of Real Estate Holdings Tax and Improving the Reform of Real Estate Tax System

作　　者：王诚尧[1] 

机构地区：[1]财政部财政科学研究所,北京100142

出　　处：《涉外税务》2011年第3期16-20,共5页International Taxation In China

摘　　要：开征房地产持有环节税①是我国财政体制改革的一项重要内容。本文探讨了现阶段在我国开征房地产持有环节税可以实现的政策目标:构建地方税主体税种,完善分税制财政体制;调节居民收入分配和财富存量,缩小贫富差距;稳定房地产价格,促进房地产市场健康发展;促进节约利用土地资源,保护耕地红线;缓和购房压力,促进一般性消费增长,优化消费结构。Levying real estate holdings tax is one of the significant parts of the fiscal system reform in China. This paper makes an exploration on the achievable goals by levying real estate holdings tax at the present stage： establishing main items of local tax and improving the system of tax division; adjusting residential income distribution and wealth stock and narrowing the gap between the rich and the poor; sta- bilizing the price of real estate and promoting the sound development of real estate market; improving the utilization of land reasonably and economically, ensuring the cultivated land limit; relieving the pressure of house purchase, encouraging the general con- sumption and optimizing the consumption structure.

关 键 词：房地产持有环节税 地方税 收入分配 

分 类 号：F812.42[经济管理—财政学]