房产税改革再思考  

A Rethink on The Reform of House Property Tax

作　　者：谷成[1] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116025

出　　处：《财经问题研究》2011年第4期91-97,共7页Research On Financial and Economic Issues

基　　金：教育部人文社会科学研究项目(09YJC790027);辽宁省社会科学规划基金重点项目(L10AJY002);辽宁省高等学校优秀人才支持计划项目(WR201004);辽宁省教育厅人文社会科学项目(W2010135)

摘　　要：上海市和重庆市房产税改革试点反映了地方政府取得公共收入的诉求。但是,试点方案中房产税的性质未尽明确,税制设计与实现完善税制、稳定房价、调节收入分配以及引导住房消费等政策目标存在一定程度的偏离。此外,对个人住房征收房产税与现行房产税的法律依据并不一致,易于引起纳税人对房产税法律规范性的质疑,导致税收不遵从行为的发生。对于我国而言,房产税改革应当在规范和整合房地产租、税、费体系和逐步完善税收征管环境的基础上按照税收公共化的要求稳步推进,避免改革引起的社会成本抵消相对有限的税收收入所带来的财政损失。The trial of levying house property tax in Shanghai and Chongqing indicates the appeal of local government to collect public revenue. However, the house property tax in the trial seems more like a kind of commodity tax than property tax, which makes it hard to realize the target of improving tax system, stabilizing the price of house, adjusting income distribution and house consumption. Additionally, imposing house property tax on individual owned house dose not comply with the current legal ground of house property tax, which will leads to taxpayers＇ query on the legal validity of government＇s behavior and the prevalent of tax incompliance. National People＇s Congress and its Standing Committee should make up laws on house property tax ac- cording to the requirement of tax publicity on the base of integrating current rents, taxes and fees of real estate market, which will contribute to the protection of taxpayers＇ right and realization of public finance system in market economy.

关 键 词：房产税改革 政策目标 制度设计 

分 类 号：F810.42[经济管理—财政学]