我国城市居民房地产税制设计偏好:现状、差异与政策启示

发布时间：2018-05-27 13:45

本文选题：房地产税 + 税制偏好　；参考：《地方财政研究》2017年08期

【摘要】：房地产税是直接面向居民征收的财产税,因此,在推进房地产税改革和设计税制的过程中,需要考虑居民对房地产税制设计的偏好。本文的调查显示:关于征税方案,当前我国居民比较偏好于"只对符合条件的豪宅、别墅、经营性用房进行征税";关于税率与免征面积,当前我国居民比较偏好于"低税率"和"高免征面积"的税制设计;关于开征时间,当前我国居民比较偏好于在未来十年内开征房地产税。此外,不同收入水平、教育水平、住房面积、房产数量和还贷压力的居民在房地产税制设计偏好方面存在显著的差异性。在当前推进房地产税改革的背景下,结合中国居民房地产税制设计偏好的现状,本文提出了有针对性的政策建议。
[Abstract]:Real estate tax is a property tax levied directly on the residents. Therefore, in the process of promoting the reform of the real estate tax and designing the tax system, the preference of the residents for the design of the real estate tax system should be considered. The survey of this paper shows that: regarding the tax collection scheme, the residents of our country prefer to "only levy taxes on eligible luxury houses, villas and operating houses", and on the tax rate and exemption area, At present, the residents of our country prefer the design of "low tax rate" and "high exemption area", and the residents of our country prefer to levy real estate tax in the next ten years. In addition, there are significant differences in real estate tax design preferences among residents with different income level, education level, housing area, real estate quantity and mortgage repayment pressure. Under the background of promoting the reform of real estate tax and combining with the present situation of Chinese residents' real estate tax system design preference, this paper puts forward some pertinent policy suggestions.
【作者单位】：中国人民大学;华中科技大学;江西财经大学;
【基金】：国家自然科学基金项目“开放性背景下房产税改革对居民行为的影响研究”(71673094);国家自然科学基金项目“税收凸显性对居民行为的影响研究”(71473093)
【分类号】：F812.42

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