房产税国际比较及对我国的启示

发布时间：2018-06-09 16:33

本文选题：房产税 + 房地产税制　；参考：《价格理论与实践》2014年06期

【摘要】：我国现行房地产税制中,重开发与交易环节,轻保有环节,是我国房地产税制的一大缺陷,也是我国房地产价格虽屡次调控但依然上涨较快的原因之一。本文在对美、英、日、韩四国房产税税制及其实施效果进行全面考察的基础上,对我国未来房产税制的改革与完善提出了一些政策建议。
[Abstract]:In the current real estate tax system of our country, it is a big defect of our country's real estate tax system to pay attention to the link of development and transaction, but not to keep it. It is also one of the reasons why the price of real estate in our country has been rising fast although it has been regulated several times. On the basis of a comprehensive investigation of the real estate tax system of the United States, Britain, Japan and South Korea and its implementation effect, this paper puts forward some policy suggestions for the reform and perfection of our country's future real estate tax system.
【作者单位】：中国社会科学院拉丁美洲研究所;
【分类号】：F812.42;F293.3

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