我国房产税税制优化研究:基于公平与财政收入视角  

Study on the Optimization of Real Estate Tax System in China——From the Perspectives of Equity and Financial Revenue

作　　者：刘成奎[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《税务与经济》2012年第6期88-92,共5页Taxation and Economy

基　　金：国家社科基金项目"完善公共财政制度与实现农村基本公共服务均等化研究"(项目编号:10BGL093);武汉大学自主科研项目(人文社会科学)的研究成果;;"中央高校基本科研业务费专项资金"(项目编号:105275990)资助

摘　　要：我国现行房产税在纳税人、征税范围、征税对象、计税依据、税率、纳税申报与税收征管等方面都存在不利于增进社会公平、组织财政收入的问题。房产税税制优化应在促进公平与组织财政收入目标下扩大征收范围与对象,以评估价值为计税依据,实行幅度税率,鼓励自主申报。其中,实现税务机关与其他国家机关的信息共享、建立与完善房地产价值评估机构是关键。There are many elements in the current real estate tax such as taxpayer, levy scope, object of taxation, tax basis, tax rates, tax return, tax collection and so on. Some problems in these elements become the obstacles to promote social justice and organize financial revenue. The optimization of real estate tax system means expanding the objects and scope of the collection with a relentless focus on promoting equity and organizing finan- cial revenue. Based on assessment value, the current real estate tax system should adopt amplitude tax rate and encourage self-reporting. Meanwhile, the tax authorities should share information with other national institutions. Establishing and perfecting the institution of real estate value evaluation is the key during the process of optimization.

关 键 词：房产税 税制优化 公平 财政收入 

分 类 号：F810.424[经济管理—财政学]