中国居民房产税的功能定位与税制选择  

A Research on the Function and Framework of Residential Property Tax System in China

作　　者：汪德华[1] 季玉东 

机构地区：[1]中国社会科学院财经战略研究院,北京100836 [2]潍坊市坊子区国家税务局,山东潍坊261206

出　　处：《涉外税务》2012年第11期13-17,共5页International Taxation In China

基　　金：社科重大基金项目"扩大内需的财税对策"(09&ZD031);中国社会科学院财经战略研究院创新项目"中国中长期财政发展战略"的阶段性成果;对外经贸大学国际经贸学院科研基金的支持

摘　　要：作为对住房保有环节征收的税种,房产税一般认为具有筹集财政收入、调节贫富差距、调节房地产市场三大功能。在中国现实国情下,居民房产税应主要定位于调节房地产市场。基于这一定位,税制选择上应充分吸收上海市和重庆市的经验,采用对一定自住面积免征的差异化房产税制,以此增加占有过大面积住房者的保有成本,精准打击房地产市场的投机炒作行为。As a tax imposed on the housing ownership, property tax is generally believed to share the following three functions： raising the fiscal revenue for local government, regulating the gap between the rich and the poor and controlling the real estate market. Under China＇s current situation, residential property tax should be primarily targeted at regulating the real estate market. Based on this target, tax system options shall be made by learning the experiences from Chongqing and Shanghai, taking the property tax system with differentiation in self-occupation which will be exempted from tax obligations, so as to increase the cost of individuals who possess the houses with excessive area, and control speculation precisely in the real estate market.

关 键 词：居民房产税 税制设计 差异化 

分 类 号：F812.42[经济管理—财政学] F293.3