房地产税的作用、机理及改革方向、路径、要领的探讨  

The Function and Mechanism of Real Estate Tax and Discussion on its Reform Direction,Path Choice and Main Points

作　　者：贾康[1] 

机构地区：[1]财政部财政科学研究所,北京100142

出　　处：《北京工商大学学报（社会科学版）》2012年第2期1-6,共6页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：国家社会科学基金重大项目"完善我国住房政策体系与规范房地产市场秩序研究"(10zd&033)

摘　　要：针对中国税制中直接税比重过低、地方税体系不成型、国民经济结构中房地产调控需要体现治本水准及收入分配需要有效抑制差距扩大这四个突出问题,房地产税的改革将产生不可忽视的正面效应,其方向应当肯定。在房地产税改革大方向下的路径选择,应注重试点突破与渐进推动;改革要领上,则应更显开明和需要给社会公众吃"定心丸"。The reform of real estate tax should be affirmed in its direction for the reason that it will have a non-negligible positive effect on the improvement of the four prominent problems： the direct taxes account for an excessively low proportion in China＇s tax system,the local tax system has not been well formed,the real estate regulation needs to reach a standard of permanent cure in national economy,and it should inhibit effectively the expansion of income distribution gap.In light of the general direction,the path choice should focus on a breakthrough in pilot scheme and a gradual push.For the main points of reform,it should be more open and let the public feel secure.

关 键 词：房地产税 房产税 改革试点 

分 类 号：F810.42[经济管理—财政学]