差别税收:我国住房房产税困境突破之关键  

Differential Tax: The Application on Housing Property Tax

作　　者：孙阿凡[1,2] 杨遂全[2] 

机构地区：[1]西北民族大学经济学院,甘肃兰州730000 [2]四川大学经济学院,四川成都610065

出　　处：《税务与经济》2015年第5期87-93,共7页Taxation and Economy

基　　金：国家社会科学基金重点项目"农村房地产权城乡间流转与遗产继承"(项目编号:13AJY013)的阶段性成果

摘　　要：差别税收政策能够调节公平、提高税收遵从度、减弱纳税人的抗拒心理,在世界各国房地产税征收中应用广泛。但我国现行房产税法差别化效果不佳。基于房产税的受益原则理论和住房产权多样化、结构调控需求,未来需借鉴国外经验,完善差别税率,简化用途差别,逐步取消城乡、户籍、时间等差别,全面开征房产税,同时配套采用减免税政策,细化减免对象;农村应根据城镇化进程,结合"以地生财"标准分区、分段推行,最终实现超面积住房房产税的普征。Differential tax policy can adjust social justice and improve tax compliance, but they have not worked so well in China. Based on the theory of property tax benefit principle and the reality of the housing property right diversification and supply structure, we should learn from foreign experience, perfect differential rate, simplify differential uses and cancel the difference of urban-rural and register and timing, to levy taxes on residences with exempting tax and refining objects. In rural, the housing property tax should combine with land-added income according to the process of urbanization, carried out by different areas and periods to general levying.

关 键 词：差别税收 住房房产税 差别税率 差别优惠政策 

分 类 号：F812.42[经济管理—财政学]