我国房地产保有税应选择市场价值作为课税基础吗——以城镇住房为例说明  

On the Tax Base of Tenure Tax for Real State in Urban Housing of China

作　　者：柳德荣[1] 

机构地区：[1]湖南商学院经济与贸易学院,湖南长沙410205

出　　处：《湖南商学院学报》2013年第6期10-17,共8页Journal of Hunan Business College

基　　金：教育部人文社会科学规划基金项目"基于年租价值征收的房地产保有税制度改革研究"(项目编号:11YJA790096)的阶段性成果

摘　　要：我国房地产保有税课税基础的选择必须立足国情并进行系统论证。从公平性、可评估性、管理易度、政治接受性、经济效率、收入生产率等六个方面分析和比较以市场价值、年租价值、面积作为我国城镇住房保有税课税基础的适合性表明,年租价值在公平性、政治接受性、收入生产率等方面适合性最高;面积在可评估性、管理易度等方面适合性最高。通过综合考察认为,我国应选择主要以年租价值、而不是以市场价值作为城镇住房保有税的课税基础。The base for tenure tax for real estate must be chosen on the basis of China＇s situation and systematical reasoning. Taking into consideration of equity, assessability, ease of management, political acceptability, economic efficiency and revenue productivity and comparing the suitabilities of market value, annual rental value and area as the basis of tenure tax for urban housing in China, we may come to conclude that annual rental value performs best in equity, political acceptability and revenue productivity and that area performs best in assessability and ease of management. In light of the comprehensive and thorough analysis, it is annual rental value and other than market value that should be chosen as the base for tenure tax for urban housing in China.

关 键 词：城镇住房 房地产保有税 课税基础 市场价值 年租价值 

分 类 号：F812.42[经济管理—财政学]