发展视角下我国房地产税改革思路与政策建议  

Reform Thinkings and Policy Proposals of Property Tax Reform in Development Vision

作　　者：华伟[1] 巩腾[1] 

机构地区：[1]华东师范大学商学院

出　　处：《经济体制改革》2015年第2期26-30,共5页Reform of Economic System

基　　金：教育部哲学社会科学研究重大攻关项目"我国房地产税改革研究"(11JZD017)

摘　　要：本文从三个方面论述房地产税改革的政策背景并提出改革思路:完善房地产税制结构,稳定和优化房地产宏观税负,改革步伐与城镇化进程相适应并兼顾地区差异,推进房地产税收资本化和证券化。由此提出政策建议:房地产税立法先行,为房地产税改革保驾护航;开发环节简政放权,清理不合理行政事业规费,设立配套税;在总税负稳定的前提下,逐步提高保有环节和存量房的税负;发行以房产税为担保的中长期离岸人民币债券,弥补地方财政缺口。This paper discusses the policy background of property tax reform in three respects. Accordingly, it puts for- ward reform thinkings： tax structure should be perfected, the total tax burden should be stabilized and optimized, reform steps should adapt to the process of urbanization and regional difference, capitalization and securitization of property tax should be prompted. The paper maintains policy proposals ： Firstly, legislation of property tax should be carried on in advance, which will escort for the reform. Secondly, local governments streamline administration and institute decentralization in the housing development link, cancel unjustifiable administrative charges, and establish supporting tax. Thirdly, the tax burden in the holding link and aimed at stock housings should be gradually raised on the premise of stable total tax burden. Fourthly, local governments issue the long-term offshore renminbi bonds guaranteed by the future property tax revenues, making up the local fiscal gap.

关 键 词：房地产税改革 土地财政 改革思路 政策建议 

分 类 号：F810.42[经济管理—财政学]