中国房产税扩围痛点、难点与改革策略  

Pain Points, Difficulties and Reform Strategies of China’s Property Tax Expansion

作　　者：郎天林 王树锋[1] 

机构地区：[1]黑龙江八一农垦大学经管学院,黑龙江 大庆

出　　处：《社会科学前沿》2022年第2期390-397,共8页Advances in Social Sciences

摘　　要：房产税是国家汇集地方财政资金的重要“蓄水池”,也是国民财富分配公平的重要调节杠杆。面对中国房产税几十年聚财乏力、调节疲软、改革维艰的客观实际,采用调查研究、归纳演绎和逻辑推理等方法,在对国内外房产税史研究文献梳理基础上,分析了中国房产税改革的痛点与难点,并有针对性地探索了冲破层层阻力和重重压力的房产税改革出路,突破性地研究了现行房产税制扩围改革和撤并税种创立房地产调节税等相关策略,着重提出大尺度扩围、缩短试点时间、加快立法实施进程等重要观点。Real estate tax is an important “reservoir” for the state to pool local fiscal funds, and it is also an important adjustment lever for the fair distribution of national wealth. In the face of the objective reality that China’s real estate tax has been sluggish to accumulate wealth, weak in regulation and difficult in reform for decades, this paper, by using the methods of investigation and research, induction and deduction and logical reasoning, based on the literature review on the history of property tax at home and abroad, analyzed the pain points and difficulties of China’s real estate tax reform, explored the way to break through layers of resistance and pressure of real estate tax reform, made a breakthrough in the study of the current real estate tax system expansion reform and the establishment of real estate regulatory tax and other related strategies, and emphasized the importance of expanding the scope in a large scale, shortening the pilot period and speeding up the implementation of legislation.

关 键 词：房产税 扩围改革 房地产调节税 

分 类 号：F812.42[经济管理—财政学]