房产税改革的目标约束与路径约束  

Goals Constrain and the Path Choice for the House Property Tax Reform

作　　者：邓宏[1] 

机构地区：[1]广州大学经济与统计学院,广东广州510006

出　　处：《中国房地产（学术版）》2015年第4期3-10,共8页China Real Estate

摘　　要：关于房产税改革目标和措施的探讨很多,如果相关认识能够在一个基本目标下得到统一解释,改革的思路就会更加清晰。认为房产税改革的目标应当以宏观经济目标为约束,而这些目标都遵循效率法则。因此,房产税改革的基本目标应当是促进市场效率的提高。另一方面,房产税改革必然要以现行制度为出发点,受到制度演进规律的约束。要保持产权制度的稳定性,实现从"土地使用权制度"到"房产税制度"的顺利过渡,房产税应当在土地使用权到期后开征。同时,房产税税率的选择也受到土地出让金水平的约束。There are many ideas and suggestions about the reform on house property tax. If all the recognition can be arranged in the order of a basic target, we can see more clearly the correct way of the reform. In fact, the goals for tax reform must be in accordance with the macroeconomic targets, and all the targets follow the rule of efficiency. So, the basic target for the house property tax reform is to improve the market efficiency. In the other hand, the starting point and constrain for the tax reform is the current system of tax institution. To make the institution system evolve smoothly, house tax should start at the time the ＂land use right＂ is expire. The burden of the house tax should be limited under the level of the land leasing fee

关 键 词：房产税 目标约束 产权制度 路径约束 

分 类 号：F810[经济管理—财政学] F019