房产税功能定位及制度要素设计

发布时间：2018-01-30 21:05

本文关键词： 房产税税收功能地方税制度要素　出处：《会计之友》2015年08期 　论文类型：期刊论文

【摘要】：针对我国目前地方主体税种缺失、房地产市场不稳、社会分配不公等现实情况,社会各个层面赋予房产税弥补地方税缺失、调节房地产市场、调节居民收入分配等诸多功能和期望,使得房产税改革在各种期望的"纠结"中谨慎前行。同时,房产税改革涉及对私有财产的"侵犯",必然面临"博弈"。文章从分析国外房地产税对地方政府税收收入贡献入手,探讨国外房产税作为地方财政收入的基本状况。在此基础上,观测我国房地产市场多年的发展,认为业已存在的存量房产及新增房产为房产税储备的丰腴税源,是房产税承担地方税重要税种的现实经济基础。由于房产税改革涉及各方利益,因此,在制度要素设计方面,不仅要从宏观角度考量征税主体财政功能的诉求,还要从微观角度考察纳税主体的经济承受力和政治接受度,这将是一个渐进的过程。
[Abstract]:In view of the current local tax absence, real estate market instability, unfair social distribution and other reality, all levels of society to give the property tax to make up for the absence of local taxes, adjust the real estate market. Adjusting the income distribution of residents and other functions and expectations makes the reform of property tax proceed cautiously in the "entanglement" of various expectations. At the same time, the reform of real estate tax involves the "infringement" of private property. The article begins with the analysis of the contribution of foreign real estate tax to local government's tax revenue, and probes into the basic condition of foreign real estate tax as local financial revenue. Observing the development of the real estate market in China for many years, it is considered that the existing stock real estate and the new real estate are the abundant tax sources of the property tax reserve. It is the real economic basis of the real estate tax to bear the important local tax. Because the reform of the property tax involves the interests of all parties, therefore, in the design of system elements, we should not only consider the financial function of the tax subject from the macro point of view. It will also be a gradual process to examine the economic and political acceptability of tax payers from a micro perspective.
【作者单位】：吉林财经大学;
【分类号】：F812.42;F299.23
【正文快照】： 引言进入21世纪,房产税改革成为中国政府财税体制改革的重要组成部分,同时也备受国民的关注,房产税改革被赋予多重功能和过高期望,使得房产税改革谨慎前行。2003年5月,财政部和国家税务总局分3批在北京、辽宁、江苏、深圳、重庆、宁夏、福建、安徽、河南、大连10个省区市和计

【相似文献】