国家治理视角下房地产税制改革的路径思考  

Consideration on the Method of Real Estate Tax System Reform from the Perspective of State Governance

作　　者：孟楠 Meng Nan(Bozhou University,Bozhou Anhui 236800,China)

机构地区：[1]亳州学院

出　　处：《铜陵学院学报》2019年第4期33-36,共4页Journal of Tongling University

摘　　要：房地产行业市场化进程对国民经济和生活产生深刻影响,如今的房地产税制已经无法应对国家治理的需要,亟需变革。2017年,十二届全国人大会议把房地产税制改革列入五年立法规划。政府和国民对税制改革寄予了帮助解决地方财政困境、促进社会平衡发展、建立房地产市场长效机制等众多政策期望。文章在深入分析房地产税制改革困境基础上,对改革路径进行思考,并从“明确功能定位、立法达成共识、科学设计税制、加强征管能力”四个方面提出了对策建议。The marketization process of the real estate industry has a profound influence on the national economy and life.At present,the real estate tax system is no longer able to meet the needs of the national governance and needs to be reformed urgently.In 2017,the Twelfth National People's Congress of the People's Republic of China listed thelaw of the building taxes in its five-year program for legislation.The government and the national citizens have high policy expectations for the tax reform to helpfully solve local financial difficulties,promote balanced development of society and establish a long-term mechanism of the real estate market.This article ponders on the reform method,and puts forward countermeasures and suggestions from for the four aspects of"defining functions and positioning,reaching reform consensus,designing the tax system scientifically and strengthening the capacity of collection and management"on the basis of the analysis of the government's policy expectations and the dilemma of the real estate tax system reform.

关 键 词：地方税 房产税 直接税 税制改革 

分 类 号：F293.35[经济管理—国民经济]