我国房地产税改革的现实挑战与路径选择——基于国际经验的视角  

Realistic Challenges and Path Choices of China's Real Estate Tax Reform--Based on the Perspective of International Experience

作　　者：赵亮 Zhao Liang

机构地区：[1]深圳大学理论经济学博士后科研流动站,广东深圳518060

出　　处：《西南金融》2022年第8期15-26,共12页Southwest Finance

摘　　要：房地产税能够在调节房地产市场、均衡财富水平、优化税制结构等多个方面发挥积极作用。但当前,我国房地产税改革因一系列因素再次放缓。经过实地调研与走访相关职能部门,本文研究认为现阶段我国房地产税改革面临的主要挑战集中在部分税制要素的确定、税基评估、税收征管及相关主体预期影响几个方面。基于此,通过借鉴相关国际经验与理论分析,建议以优化相关配套制度、加强数据收集、完善税基评估与争议处理机制等为改革路径,进一步完善房地产税改革前期工作,为我国房地产税改革的落地创造条件。Real estate tax can play an active role in regulating the real estate market,balancing the wealth lev⁃el,and optimizing the tax structure.However,at present,China's real estate tax reform has slowed again due to a series of factors.After field research and visits to relevant functional departments,this paper argues that the main challenges faced by China's real estate tax reform at this stage are mainly concentrated in the determination of some tax elements,tax base assessment,tax collection and management and the expected impact of relevant sub⁃jects.Based on this,by drawing on relevant international experience and theoretical analysis,this paper proposes to optimize the relevant supporting systems,strengthen data collection,and improve the tax base evaluation and dispute resolution mechanism,further improve the preliminary work of the real estate tax reform,and create condi⁃tions for the implementation of China's real estate tax reform.

关 键 词：房地产税 房地产市场 房价调控 税收征管 税基评估 租购并举 收入分配 共同富裕 

分 类 号：F812.42[经济管理—财政学]