关于我国房地产税收问题的若干思考  

Some Thoughts on the Real Estate Tax Reform in China

作　　者：马蔡琛[1] 朱旭阳[1] Ma Caichen;Zhu Xuyang

机构地区：[1]南开大学经济学院

出　　处：《税务研究》2020年第4期31-38,共8页

基　　金：国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(项目编号:19ZDA071);中国(西安)丝绸之路研究院科学研究项目“‘一带一路’建设中的公共债务风险研究”(项目编号:2019ZD01)的阶段性研究成果。

摘　　要：随着高房价问题的日益突出,通过对个人住房征收房地产税抑制房价成为一个热点话题。从国际经验和国内试点看,房地产税的主要功能是为基层政府提供稳定的财政收入,难以作为调控房价的手段。房地产税无论是从价计征、从量计征,还是分等级定额征收,均有利有弊,我国应审慎考虑各方因素和现实情况,斟酌选择计税依据。从税收征管的简易性考虑,按房地产面积从量计征是现阶段房地产税改革的优选,同时应尽量缩小减免税的范围。With the increasingly issue of high housing prices in China,taxing on residential property to curb housing prices has become a hot topic.From the perspective of international experience and domestic trials,the main function of residential property tax is to raise stable fiscal revenue for grassroots governments,which is difficult to curb housing prices.No matter whether the residential property tax is based on value,area,or banding,there are advantages and disadvantages.China should carefully consider all factors and the actual situation,and choose the residential property tax basis.Considering the simplicity of tax collection and management,it is the best choice to levy tax based on the area of residential property,and the scope of tax exemption and reduction should be narrowed as far as possible.

关 键 词：房产税 房地产税 房价 计税依据 从量计征 

分 类 号：F812.42[经济管理—财政学] F299.23