金砖国家城市房地产税实践及启示  

Real Estate Tax Practice and Its Enlightenments in BRICS Countries

作　　者：伦玉君[1] Yujun Lun

机构地区：[1]国家税务总局财产行为税司,北京100038

出　　处：《国际税收》2018年第12期52-55,共4页International Taxation In China

基　　金：浙江省社科规划基金项目"我国城市房地产税制改革方案及其模拟研究"(编号:19NDJC207YB);浙江省高校人文社科重点研究基地(应用经济学)课题"BEPS背景下的国际税收协调研究:‘走出去’视角"(编号JYJYYJJ20160103)的阶段性成果

摘　　要：分析金砖国家(不含中国)房地产税制的实践可知,房地产税虽然普遍是地方税,但在税权分配上表现为中央政府和地方政府的分享,地方政府对房地产税的征管拥有较大自主权;房地产税的经济增长弹性较小,能够为地方政府带来相对稳定的收入流;房地产税的行政效率弹性较大,在条件相对完善的城市先行实施比较合理。由此得到的启示是,我国的房地产税制改革必须立法先行,税权分配要兼顾中央与地方的利益,在经济条件较好的城市先行实施房地产税更具经济性。The practices of the real estate tax systems in the BRICS countries(excl. China) show that although real estate tax is generally a local tax, it is shared by the central government and local governments in the distribution of taxing rights. Local governments have greater autonomy in the collection and administration of real estate tax. The economic growth of real estate tax is less flexible and can bring a relatively stable income stream to local governments; the administrative efficiency of real estate tax is relatively flexible and it is more reasonable to implement it first in cities with mature conditions. The enlightenment is that China’s real estate tax reform must be preceded by legislation. The distribution of tax rights must take into account the interests of the central and local governments. It is more economical to introduce the real estate tax in cities with better economic conditions.

关 键 词：房地产税改革 金砖国家 比较研究 

分 类 号：F810.42[经济管理—财政学]