论房地产税的特殊属性及对改革的影响

发布时间：2018-03-09 12:02

本文选题：房地产税　切入点：“双刃剑”属性　出处：《现代经济探讨》2014年02期 　论文类型：期刊论文

【摘要】：不同于其他税种,房地产税具有"双刃剑"属性,在突出优点的同时又蕴藏着极大的缺陷。房地产税的某些特殊属性将从根本上影响或制约现行的房产税试点改革,具体表现在:税源与税基分离的属性是制约存量住房征税的直接原因;"溢价归公"的属性会导致土地出让金和房地产税的衔接难题;受益税的属性对我国现行试点改革策略的选择产生了深刻影响;税负高度透明的属性易引发社会风险。房地产税改革具有非常丰富的内涵,是一项系统性工程,应制定和执行综合改革方案。
[Abstract]:Different from other kinds of taxes, real estate tax has the attribute of "double-edged sword", which has outstanding advantages and great defects at the same time. Some special attributes of real estate tax will fundamentally influence or restrict the current real estate tax pilot reform. It is shown in the following aspects: the separation of tax source and tax base is the direct reason for restricting the tax collection of housing stock, the attribute of "premium going to the public" will lead to the confluence of the land transfer fee and the real estate tax. The attribute of benefit tax has a profound influence on the choice of our country's current pilot reform strategy, and the attribute of high transparency of tax burden can easily lead to social risk. The reform of real estate tax has a very rich connotation and is a systematic project. A comprehensive reform programme should be formulated and implemented.
【作者单位】：湖南大学经贸学院;
【基金】：国家社会科学基金项目“经济社会双转轨背景下中国房地产税改革的制度环境研究”(项目编号:11CJY091) 国家社会科学基金重点项目“财政政策和信贷政策与产业政策的协调配合研究”(项目编号:12AZD035) 国家社会科学基金项目“基本医疗卫生服务共享目标下政府卫生投入研究”(项目编号:11CJL029)的中间研究成果湖南省社科基金项目“中国国际贸易均衡发展与财税制度转型改革研究”(项目编号:12JD18)
【分类号】：F812.42;F293.3

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