房地产保有税改革设计  

The Reform Design of Real Estate Property Tax

作　　者：崔岩[1] 殷琛[1] 

机构地区：[1]中南财经政法大学,湖北430074

出　　处：《上海市经济管理干部学院学报》2011年第4期42-45,共4页Journal of Shanghai Economic Management College

摘　　要：房地产保有税是一把"双刃剑"。对住宅房地产保有环节征税能够有效限制房地产市场的投机性需求,从而改善房地产市场"供不应求"的局面,以达到抑制房价过快上涨的目的,但是,传统的房地产保有税同样会抑制消费,打击对房地产的真实需求,影响房地产市场的健康发展。因此,在房地产保有税正式出台之前,必须合理设计税制,使其充分发挥税收调控职能的同时,将其对消费的影响降到最小。Property tax is a ＂double-edged sword.＂ On the one hand,tax on holding property can effectively restrict the speculative demand and improve the shortage situation in the property market,so that housing prices can be inhibited.On the other hand,the traditional property tax may restrict consumption,against the real needs of property and affected the healthy development of the property market.Therefore,in order to give a better place to the regulate functions of taxation and minimize its influence in consumption,we must push hard to design a reasonable property tax system.

关 键 词：房地产保有税 投机性需求 改善性需求 

分 类 号：F293.3[经济管理—国民经济]