我国房地产税功能应如何定位  

How to Position the Functions of Real Estate Tax in China

作　　者：胡怡建[1,2] 范桠楠 

机构地区：[1]上海财经大学公共经济与管理学院 [2]上海财经大学公共政策与治理研究院

出　　处：《财政研究》2016年第1期46-53,共8页Public Finance Research

基　　金：国家自然科学基金项目《我国结构性减税制度变革、效应分析和风险控制研究》(2013110674)阶段性研究成果

摘　　要：我国开征房地产税,主要是希望发挥房地产税取得财政收入、调节收入分配和调控经济运行的功能,但三大功能主次如何定位,功能作用又如何提升,仍值得思考和探讨。本文从房地产税功能逻辑关系和未来税制改革方向出发,将我国房地产税定位在筹集地方财政收入为主,同时发挥对个人收入分配、财产配置和经济运行调节为辅的"一主两辅"模式,来发挥和提升房地产税应有功能。In our country, the reason why Real Estate Tax exists lies on its functions in obtaining revenues, ad- justing income distribution and regulating economy operation. However, people are confronted with how to rank these functions according to their levels of importance and how to better realize these functions. Bearing in mind the inter-relationship of these three functions as well as the tax system reform in the future, the authors put forward that the core value of Real Estate Tax finally lies in obtaining revenues for local governments. Meanwhile, the other two functions should be achieved as subordinates. Only in this way can Real Estate Tax do justice to itself.

关 键 词：房地产税 功能定位 

分 类 号：F812.42[经济管理—财政学]