房产税计税依据:典型国家经验借鉴与启示

发布时间：2018-03-25 04:39

本文选题：房产税　切入点：从价计税　出处：《地方财政研究》2015年02期

【摘要】：计税依据的选择是房产税税收要素设计的核心,既反映了在税收公平和效率原则要求下对土地、房屋资源课税的基本取向,也决定了房产税征收效率以及征管成本的高低。本文考察六个典型国家房产税计税依据,发现市场化水平、政治制度和传统文化是其决定因素,按房产市场价值评估是大多数国家的选择。当前,我国按房屋原值和租金相结合的计税依据存在诸多不合理之处,未来应当以房屋市场评估价作为单一计税基础来构建中国房产税框架。
[Abstract]:The choice of tax basis is the core of the design of property tax elements, which reflects the basic orientation of taxation on land and housing resources under the principle of tax fairness and efficiency. This paper examines the tax basis of six typical countries and finds that the level of marketization, political system and traditional culture are the decisive factors. It is the choice of most countries to evaluate the market value of real estate. At present, there are many unreasonable places in our country based on the combination of the original value of the house and the rent of the house. In the future, the housing market assessment price should be used as a single tax basis to construct China's real estate tax framework.
【作者单位】：安徽财经大学;
【基金】：国家社科青年项目:构建地方税体系研究(13CJY108)
【分类号】：F812.42

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