改革关联视角下我国房地产税改革问题分析

发布时间：2018-01-11 12:11

本文关键词：改革关联视角下我国房地产税改革问题分析　出处：《经济体制改革》2015年03期 　论文类型：期刊论文

【摘要】：房地产税改革与整个税制改革及其他领域多项改革关系密切,推进房地产税改革应重视这种关联性,在全局视角下进行通盘谋划。本文通过构建一个改革前后向关联分析框架,探讨了我国房地产税改革中的功能定位、税制设计、实施方式问题,得出3个重要结论:首先,房产税功能定位与税制设计应兼顾满足完善税收制度、调节收入分配、促进房地产市场健康发展的需要,这是提高房地产税科学性的基础;其次,征收房地产税应坚持走立法程序并妥善处理好立法中的矛盾,这是保证房地产税合法性与合意性的要求;再次,房地产税改革还应考虑我国课税对象与税源实际状况及税收征管方面的约束条件,这是增强房地产税可行性的关键。
[Abstract]:The real estate tax reform and the tax reform and other areas of a number of reform closely, promoting the real estate tax reform should pay attention to the relevance of the overall planning in the global perspective. This paper constructs a before and after the reform to the relational analysis framework, this paper discusses the functions of positioning, China's real estate tax reform in the tax system design and implementation the way, draw 3 important conclusions: first, the functional orientation of property tax and tax should be designed to meet the perfect tax system, regulating income distribution, to promote the healthy development of the real estate market, this is the foundation to improve the real estate tax scientifically; secondly, the real estate tax levy should adhere to the legislative procedure and properly handle contradictions good in legislation, it is guaranteed that the real estate tax legitimacy and acceptability requirements; thirdly, the real estate tax reform should be the object of our country and the actual situation of tax revenue and tax collection consideration The constraints of the surface are the key to enhancing the feasibility of the real estate tax.

【作者单位】：中国社会科学院财经战略研究院(上海行政学院经济学部);
【基金】：国家社会科学基金青年项目“完善结构性减税政策与促进税收负担合理化问题研究”(12CJY098)的阶段性成果
【分类号】：F812.42
【正文快照】： 一、引言房地产税改革是当前财税领域的一个热点问题。近年来,中央对房地产税改革高度重视,国家“十二五”规划提出要“研究推进房地产税改革”,党的十八届三中全会《决定》提出要“加快房地产税立法并适时推进改革”。而沪渝两地开展个人住房房产税试点,又使房地产税改革成为

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