英国房产税保有环节税制设计对中国的启示  

Enlightenment of tax system design for British property holding to China

作　　者：白玉[1] 

机构地区：[1]上海财经大学公共经济与管理学院,上海200433

出　　处：《辽宁工程技术大学学报（社会科学版）》2013年第4期367-370,共4页Journal of Liaoning Technical University(Social Science Edition)

摘　　要：针对中国房产税税制改革问题,采用对比分析的方法,分析了中国和英国房产税在税收制度、税种设计、税率设置等方面的区别,指出英国房产税具有保有环节类型划分清晰、差别税制设计合理、房地产价格评估规范准确等特点,为正在试点阶段的中国的房产税制设计提供了有益借鉴。To solve the problems in Chinese house property tax reform,a comparison was made between British and Chinese property tax systems in the design of tax system,category and rate.Findings show the features and advantages of British property tax in the clearly-divided holding types,the rational design of different tax systems and the normalized and accurate evaluation of house property prices.It provides some reference for the undergoing pilot design of Chinese property tax reform.

关 键 词：房产税 保有环节 分级计量法 存量 税收制度 

分 类 号：F272[经济管理—企业管理]