我国房地产税制发展回顾及其分析评价  

Review and Analysis of the Real Estate Tax System Development in China

作　　者：李宏彪[1] 

机构地区：[1]东华理工大学地质资源经济与管理研究中心,江西抚州344000

出　　处：《东华理工大学学报（社会科学版）》2013年第2期129-134,共6页Journal of East China University of Technology(Social Science)

基　　金：抚州市社会科学规划项目"房地产税制改革对房地产市场参与者影响的实证研究"(12SK13)的阶段性成果

摘　　要：文章回顾了我国房地产税制不同时期的发展情况,重点分析了现行房地产税制存在着税制结构不合理、重复征税严重、费重税轻、税基窄等突出问题,指出税制结构不合理不利于抑制投机行为、发挥税收调控作用;重复征税、费重税轻束缚了房地产税制职能的发挥;税基窄不利于房地产税作为地方财政收入主要来源角色的形成。因此,我国房地产税制应从调整税制结构、理清税费关系、拓展税基等几个方面来着手,加快改革,以适应社会经济发展的需要。This paper reviews the development of China＇ s real estate tax system in different periods, and focuses on the problems existing in the current real estate tax system such as irrational tax system structure, double taxa- tion, heavy fees besides taxes, narrow tax base, etc. This paper points out that irrational tax system structure does not help to curb speculation and exert the regulation function of tax system, that double taxation and heavy fees besides taxes obstruct the functions of real estate tax system, and that narrow tax base prevents real estate tax from becoming a main source for local fiscal revenue. So in order to meet the demands of the social and economic de- velopment, we should step up the reforms in China＇ s real estate tax system to rationalize tax system structure, to clarify the relationship between taxes and fees and to broaden the tax base.

关 键 词：房地产税制 房地产税 房地产 发展 

分 类 号：F293[经济管理—国民经济]