我国房地产税税制要素设计探讨

发布时间：2018-01-11 19:32

本文关键词：我国房地产税税制要素设计探讨　出处：《企业经济》2015年02期 　论文类型：期刊论文

【摘要】：从税制设计的角度看,能征到多少房地产税取决于纳税人、征税对象、计税依据、税率等核心要素的设计。理论界认为,上海和重庆的试点存在明显的"窄税基、超低税率"和"以历史成本或交易价为计税依据"的制度缺陷。发达国家依赖设计科学的税制要素,并辅之严格的税收征管,使房地产税成为了地方财政收入的主要来源。我国新的房地产税应以在中国境内拥有房屋产权的所有人或房屋实际使用者为纳税人,以评估价格为计税依据,在国家统一公布基准税率的基础上允许地方根据自身情况合理选择,并针对一些特殊行业、特殊房产、特殊群体给予适当的税收优惠。
[Abstract]:From the point of view of tax system design, how much real estate tax can be collected depends on the design of the core elements, such as taxpayer, tax object, tax basis, tax rate and so on. The pilot projects in Shanghai and Chongqing have obvious defects such as "narrow tax base, ultra-low tax rate" and "historical cost or transaction price as the basis of tax calculation". Developed countries rely on the design of scientific tax system elements. With its strict tax collection and management, the real estate tax has become the main source of local fiscal revenue. The new real estate tax in China should take the owners or actual users of housing property rights in China as the taxpayers. On the basis of evaluating the price of the tax, on the basis of the unified announcement of the base tax rate, the local authorities are allowed to choose reasonably according to their own circumstances, and appropriate tax concessions are given to some special industries, special real estate and special groups.
【作者单位】：沈阳大学经济学院;
【基金】：2014年度辽宁省社科联辽宁经济社会发展立项课题“地方财政收入质量评价指标体系的构建及优化研究——以辽宁为例”(批准号:2014lslktzilljj-02)
【分类号】：F812.42;F299.233.42
【正文快照】： Enterprise Economy2015年第2期(总第414期)[DOL]10.13529/j.cnki.enterprise.economy.2015.02.038宁为例”(”(批准号:2014lslktzilljj-02)作为组织财政收入职能的房地产税,应以为政府特别是地方政府筹集到稳定的、可观的资金为己任;作为调节经济职能的房地产税,应以应对过高

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