我国房地产税改革面临的制度抉择  

Reform of Real Property Tax in China: A Study based on System Choice

作　　者：胡怡建[1] 杨海燕[1] 

机构地区：[1]上海财经大学公共政策与治理研究院

出　　处：《税务研究》2017年第6期40-45,共6页

摘　　要：在全面实施房地产宏观调控背景下,房地产税法并没有列入全国人大常委会2017年的立法计划。政策制度设计不成熟是原因之一。我国房地产税改革主要面临以下难题:是在持有环节单一改革,还是在开发、转让、持有环节综合改革;是房产、土地分离征税,还是房产、土地合一征税;是仅限于城市征税,还是包括农村;是仅对增量房征税,还是包括存量房;是只对商品房征税,还是包括非商品房;等等。本文试图对以上难题逐一破解。Against the background of the complete macro-control of real property, real property tax, which becomes common voice of the society, has not been included in the legislative plan yet. The main reason is that the choice of policy and system designing is very difficult. Many policy and system designs of real property tax concerning the vital interests of all citizens are facing hard choices. Should the tax stage be in the single phase of property holding; or in the multiple phases of property exploitation, transferring and holding？ Should the tax base be house property and land separate or together？ Should the tax region be limited to the city or the rural areas included？ Should the tax scope be in incremental or stock of housing included？ Should the tax object be commercial or non-commercial included, too？ All these tough reform problems need to be further studied and solved.

关 键 词：房地产税 政策制度 抉择 

分 类 号：F812.42[经济管理—财政学]