房地产税协同改革研究——基于住房与工商业房地产一体化征收视角  

Research on Coordinated Reform of Real Estate Tax——Based on the Perspective of Integrated Collection of Housing,Industrial and Commercial Real Estate

作　　者：刘金东[1,2] 唐诗涵 姜令臻 Liu Jindong;Tang Shihan;Jiang Lingzhen

机构地区：[1]山东大学经济学院,济南250100 [2]山东财经大学财政税务学院,济南250014

出　　处：《公共财政研究》2022年第2期86-96,85,共12页Public Finance Research Journal

基　　金：第66批中国博士后科学基金面上项目“企业涉房投资的行为模式、内在逻辑及影响研究”(2019M662381);山东省社会科学规划研究重大招标项目“财政可持续发展问题研究”(19ACZJ04)阶段性研究成果。

摘　　要：当前针对房地产税改革的研究主要围绕住房进行,对于非住房性质的工商业房地产何去何从缺乏必要的探讨。本文研究认为,针对工商业房地产征收的现行房产税和城镇土地使用税存在价值和面积的双重累退性等问题,多税种并存也让持有环节税收呈现碎片化特征,不利于税收征管和税法集中统一。基于此,本文在借鉴外国房地产税征收经验的基础上,提出了住房与工商业房地产一体化征收的协同改革思路,从税基统一于市场价值、税率统一于单一比例税率以及征税原则统一于集约用地三个方面,深入分析了住房和工商业房地产协同改革的可行性,并提出具体的税制设计方案。本文研究为未来房地产税改革如何协调与现行房产税和城镇土地使用税的关系提供了新的视角,对房地产税税制设计具有重要参考意义。At present,the research on real estate tax reform mainly focuses on housing,leading to a lack of necessary discussion on the future of the non-housing part including industrial and commercial real estate.The current taxes levied on industrial and commercial real estate have problems such as the dual regressive nature of value and area.The coexistence of multiple taxes also makes the real estate tax fragmented,which weakens the tax authority as well as tax collection.Drawing lessons from foreign experience,this paper puts forward a collaborative reform idea of integrating housing and non-housing tax.From the three aspects of unifying tax base to market value,unifying tax rate to single tax rate and unifying tax principle to intensive land use,this paper deeply analyzes the feasibility of cooperative reform,and proposes a specific tax designing.This research provides a reference for how to deal with the relationship between the future and current taxes,and has great significance for the future design of the property tax system.

关 键 词：房地产税 协同改革 税制要素 

分 类 号：F810.42[经济管理—财政学]