我国房地产税征收背景的若干特性与改革策略  

Some Particularities of China's Real Estate Tax Imposing Background and Reform Strategies of China's Real Estate Tax

作　　者：柳德荣[1] LIU De-rong(School of Economics and Trade, Hunan University of Commerce, Changsha, Hunan 410205)

机构地区：[1]湖南商学院经济与贸易学院,湖南长沙410205

出　　处：《商学研究》2019年第1期84-91,共8页Commercial Science Research

摘　　要：在基于税负公平性、计税依据可评估性、收入提供能力等视角分析我国房地产税征收背景若干特性的基础上,提出了我国房地产税改革策略。研究表明,我国房地产税的受益性和缴纳能力均有限,房地产税难以成为地方政府的主体税种,应逐步强化房地产税的收入功能和推进地方公共治理的重要作用;市场价值(评估值)和面积均不宜作为我国房地产税的计税依据,我国应基于年租价值的评估值征收房地产税;我国房地产税应对住房适用较低的税率,在确立房地产税负水平的基础上通过立法确定有效税率的上限,授权省级立法机构确定具体的适用税率。Based on analyzing some particularities of imposing background of China’s real estate tax from the angles of tax burden equity, tax base assessment and revenue providing capacity, the reform strategies of China’s real estate tax are suggested. The study shows that the benefit and the affordability of China’s real estate tax are limited, real estate tax is difficult to become the main tax item of local government, and both the income function and the important role in promoting local public governing should be gradually exerted. It is not good for market value and area to be the tax base of China’s real estate tax, and China’s real estate tax should be levied based on the assessed value of annual rental value. China should use low tax rate for housing, decide the upper limit of effective tax rate by lawmaking based on deciding tax burden, and authorize provincial legislature to decide concrete applicable tax rate.

关 键 词：房地产税 计税依据 受益税 年租价值评估值 

分 类 号：F812.42[经济管理—财政学]