完善房产税制度的路径研究  

The Path Research of Improving the System of Property Tax

作　　者：邓大松[1] 吴桐仪 

机构地区：[1]武汉大学政治与公共管理学院

出　　处：《广西经济管理干部学院学报》2014年第2期31-35,共5页Journal of GuangXi Cadres College of Economic and Management

基　　金：2013年度武汉市软科学项目"武汉市加强和创新社会管理的对策研究"(2013040906010444);武汉大学自主科研项目(人文社会科学)研究成果;"中央高校基本科研业务费专项资金"资助(105275990);浙江工商大学创新项目(1070XJ1513197)资助

摘　　要：房产税改革伴随着在重庆和上海两地的试点实施,已初见成效。但目前的房产税征收还处于"摸着石头过河"阶段,面临诸多问题。需要加快完善顶层制度设计,从宏观调控工具向完备的制度体系转变。通过分析房产税的税制设计、必要性及当前的改革难点,提出了房产税改革应遵循的基本方向和相关的具体措施。With the pilot implementation in Chongqing and Shanghai,the real estate tax reform has paid off,it is also the first time in our country to levy personal housing property taxes.Currently,property tax collecting is still in the＂touch stone across the river＂stage and facing many problems.So it＇s necessary to speed up the design of top-level system,gradually transfer the macroeconomic regulation and control tools to complete tax system.Through analysing the characteristics,tax system design and current difficulties of property tax,puts forward the basic direction real estate tax reform should follow and the specific measures.

关 键 词：房产税 税制结构 地方财政 

分 类 号：F812.42[经济管理—财政学]