日本房地产税制改革特点、经验教训及对我国的启示  

The Characteristics,Lessons and Enlightenments of Japanese Real Estate Tax Reform

作　　者：蔡旺清 满春[2] CAI Wangqing;MAN Chun(School of Business,Shaoguan University,Shaoguan 512005,China;School of Business,Guangxi Technological College of Machinery and Electricity,Nanning 530007,China)

机构地区：[1]韶关学院商学院,广东韶关512005 [2]广西机电职业技术学院商学院,广西南宁530007

出　　处：《建筑经济》2023年第9期14-22,共9页Construction Economy

基　　金：韶关学院博士科研启动基金资助项目(409-99000610);韶关市哲学社会科学规划项目(J2022014)。

摘　　要：日本现行房地产税涵盖取得、保有和交易等环节,是地方政府最大的收入来源。首先介绍日本房地产税制改革的背景、主要内容和特点,然后剖析该税制改革带来的经验与教训,最后提出:筑牢民生“保障线”,积极推进房地产税改;直面央地“新矛盾”,赋予地方更多新权限;站在战略“制高点”,提高保有环节税负率;严管估价“公平尺”,完善登记与价格体系;征缴方式“多元化”,畅通争议解决主渠道等启示和建议,以期为我国的房地产税制度改革提供一些参考。Japan’s current real estate tax,which covers acquisition,ownership and transactions,is the biggest source of revenue for local governments.This paperfirst introduces the background,main content and characteristics of Japan’sreal estate tax reform,and then analyzes the experience and lessons brought by the tax reform.Finally,it puts forward:build a solid“guarantee line”of people’slivelihood,and actively promote the real estate tax reform;Face the“new contradictions”of central and local governments,and give local governments more new authority;Stand in the strategic“commanding height”,raise the tax burden rate of the holding link;Strictly manage the appraisal“fair rule”,perfect the registration and price system;The tax collection method is diversified and the main channel of unimpeded dispute resolution can be enlightening and suggested in order to provide some reference for the reform of our real estate tax system.

关 键 词：日本房地产税 改革背景 内容与特点 教训与启示 

分 类 号：F426[经济管理—产业经济] F810.42