我国房产税功能辨析  

Research on the Real Estate Tax Reform in China

作　　者：朱明熙[1] 何通艳[1] 

机构地区：[1]西南财经大学财税学院

出　　处：《税务研究》2012年第10期26-30,共5页

摘　　要：在我国房价飞速上涨、买房难的社会背景下,房产税改革问题受到广泛关注,上海、重庆两市率先迈出了对非经营性房产征收房产税的步伐。本文探讨了对非经营性房产征税的税收功能定位问题,并基于调节贫富差距和节约使用资源的视角提出了进一步完善房产税的思路。In the context of the soaring housing prices and insufficient housing supply, China＇s real estate tax reform has caused wide public concern. Both Shanghai and Chongqing have imposed pilot real estate tax on the non-operating property. This paper discusses some problems on the functional orientation of non-operating real estate tax. The paper also puts forward some ideas to improve the property tax from the perspective of regulation of poor-rich gap and land saving.

关 键 词：房产税 调节贫富差距 节约土地 

分 类 号：F812.42[经济管理—财政学]