住宅房地产税收的功能探析  

Function of Residential Real Estate Tax

作　　者：张洪[1] 苏怡[1] 

机构地区：[1]昆明学院经济系,云南昆明650214

出　　处：《税务与经济》2011年第4期91-95,共5页Taxation and Economy

摘　　要：住宅房地产在购销及保有环节涉及众多的税种,这些税种的税收功能存在突出差异。营业税具有突出的财政收入功能,但在收入调节方面有制度上的缺失;土地增值税具有鲜明的产业调控色彩,但征收办法的缺憾使其不能有效发挥作用;预期征收的房产税具有调节收入的功能,但在税制设计上存在征收制度和利益分配重构等制度困扰。建议针对相关税种的功能特点进行有针对性的制度改良,以促进我国住宅房地产业的健康发展。Residential real estate involves many types of taxes in the process of purchase,sale and tenure.The function of these taxes are quite different.Business tax has a prominent feature,which is the financial revenue function.But there is an imperfect system in terms of adjustment.Land appreciation tax has the function of adjusting,but it can not play its role effectively because of the defects in collection methods.Anticipated property tax has the function of adjusting revenue,but there are some difficulties in the reconstruction of expropriation and profit distribution in terms of tax system design.So it is essential to improve the functions of those types of taxes so as to promote the healthy development of residential real estate industry in China.

关 键 词：营业税 契税 土地增值税 房产税 收入效应 产业调控 收入调节 

分 类 号：F810.424[经济管理—财政学]