对上海、重庆房产税征收的深思考——基于不动产购买者分析视角  

The Deep Thinking about Housing Property Tax Collection in Shanghai,Chongqing——Based on the Analysis Perspective of Real Estate Buyers

作　　者：刘开瑞[1] 高艳波[1] 

机构地区：[1]陕西师范大学国际商学院,陕西西安710062

出　　处：《经济与管理》2012年第9期18-20,共3页Economy and Management

基　　金：西安非公有制发展滞后研究(11J082)

摘　　要：房产税改革的试点工作已经一年多了,改革道路中所遇到的困难较多,所取得的成效也不是很明显,加之大众的舆论压力,房产税的开征似乎在被否定,其实不然。房产税对高房价的抑制作用是一个过程,并非一蹴而就的事情。政府应加大投资力度,并出台相关政策法规促进并保护改革的顺利进行;地方政府需在配合中央工作的同时,引导其走入正确的轨道上来;房产开发商则需履行好商业道德,诚信做事;至于不动产购买者,要维护房产税的开征工作,丢弃投机行为,并为房产税的开征提供合理化建议。房产税的改革工作需要多方共同努力,创造条件,才能为房地产市场走向理性化营造良好环境。The test point of real estate tax reform has carried out more than a year, the path of reform encountered many difficulties, the achievements are not very obvious, and the public opinion pressure, property tax levy seems to be rejected, but the fact is not like that. In fact, real estate tax on high prices inhibition is a process, not accomplish at one stroke. The government should increase the investment, and policies and regulations related to the promotion and protection of the reform of local government in coordination with the central; to work at the same time, guide them into the right track; real estate developers need to fulfill good business ethics, honest work; as for the real estate buyers, to maintain the property tax levy, discarded speculation, and for the property tax levy to provide rationalization proposals. Real estate tax reform needs joint efforts of the government, create conditions for the real estate market, to create a good environment to rational.

关 键 词：房产税 不动产购买者 房价 

分 类 号：F812.42[经济管理—财政学]