英国住宅性房地产税制度介绍及经验借鉴  

An Introduction and Experience of the British Council Tax System

作　　者：周凌云 任宛竹 Lingyun Zhou;Wanzhu Ren

机构地区：[1]北京大学经济学院 [2]上海社会科学院应用经济研究所

出　　处：《国际税收》2019年第11期26-30,共5页International Taxation In China

摘　　要：英国住宅性房地产税在房产保有环节征收,属于典型的地方税种。本文主要介绍了英国住宅性房地产税的政策背景,以及包含纳税义务人、房产估值办法、价值等级及税率、减免政策、空置住宅等在内的制度框架。在此基础上,从坚持税收法定、合理设置价值等级、加强房地产税收针对性和导向性、给予地方政府自主权限等方面总结了可供我国房地产税改革借鉴的经验。Council tax is a tax on domestic property owned by residents in UK.This paper mainly introduces the policy background of council tax,as well as the institutional framework including taxpayers,real estate value assessment,bands and tax rates,exemption policies and vacant houses.On this basis,the paper summarizes the experience that can be used for the reform of China's real estate tax system from the aspects of adhering to taxation statutory,setting valuation bands rationally,strengthening the targeting and orientation of real estate tax,and giving local governments autonomy.

关 键 词：房地产税 议会税 价值等级 空置住宅 

分 类 号：F810.42[经济管理—财政学]