完善我国房地产税收体系的政策建议  

Policy Suggestions on Perfecting the Real Estate Taxation System in China

作　　者：刘方[1] 

机构地区：[1]国家发展和改革委员会经济研究所,北京100038

出　　处：《当代经济管理》2015年第11期34-38,共5页Contemporary Economic Management

摘　　要：阐述了我国房地产税收体系的基本情况,认为目前房地产税收体系存在的不足影响了房地产税收制度改革的进程。从国际经验看,多数国家和地区建立了较为完善的房地产税制,房地产税成为了地方政府的主要收入来源。现阶段,我国应加快房地产税立法,提高房地产税收法律法规层次,通过合理匹配"租"与"税",对现行涉及房屋和土地在开发、交易、保有环节的各类税负进行清理或者归并,将居民个人住房纳入征税范围,以及提高居民家庭第二套及以上住房流转环节的税负等,使房地产税收体系逐步成为地方财政持续稳定的收入来源,形成有效调节住房需求和财产收入分配的税收调控政策体系。The article elaborated the basic situation of China's real estate taxation system, and analyzes the deficiencies and influence of real estate tax system. It argues that several deficiencies of this system have lagged off the proceeding of the real estate taxation reform. Examining international experiences, it is obvious that most of the countries and regions have established a more comprehensive real estate tax system, and the real estate tax revenue has become a major source of local governments' revenue. At current phase, the real estate tax legislation in China should be accelerated, and the real estate tax system should be improved, so that the real estate tax revenue could gradually become a steady source of local fiscal revenue and tax regulation policy system that effectively adjusts housing demand and income distribution is formed.

关 键 词：房地产税 体系 改革 建议 

分 类 号：F812.42[经济管理—财政学]