房产税改革的中美比较及其法律启示

发布时间：2018-02-09 20:01

本文关键词： 房产税中美比较改革再思考　出处：《求索》2012年01期 　论文类型：期刊论文

【摘要】：房产税改革是我国税收制度改革的重要举措,目前政府将房产税作为调控房地产市场的重要经济手段,全面深入分析现行房产税的税制要素及产生的调控作用具有重要意义。本文界定我国房产税的概念以及特征,以美国房产税法律制度作为参照依据,从纳税人、征税对象、征税依据、税权归属等税制要素方面比较其与我国房产税法律制度的差异之处,从中发现我国房产税调控房地产市场功能效果并不明显,房产税在短期内难以取代土地出让金成为地方财政收入的主要来源,建议遵循以政府主导、市场为辅原则建立房产税评估机构。
[Abstract]:The reform of real estate tax is an important measure in the reform of our tax system. At present, the government regards the property tax as an important economic means to regulate the real estate market. It is of great significance to thoroughly analyze the tax elements of the current property tax and its regulatory role. This paper defines the concept and characteristics of the property tax in our country, taking the legal system of the American real estate tax as the reference basis, from the taxpayer, the object of taxation. The differences between the tax system and the legal system of real estate tax are compared, such as the tax basis, the ownership of tax power, and so on. It is found that the function of real estate tax in regulating the real estate market is not obvious. It is difficult for real estate tax to replace the land transfer fee as the main source of local revenue in the short term. It is suggested to establish a property tax evaluation institution under the principle of government leading and market as auxiliary.
【作者单位】：吉林大学经济学院;
【分类号】：D971.2;D922.22;F812.42

【共引文献】