当前房地产税改革面临的几个难题及破解对策
发布时间：2018-09-06 09:32
【摘要】：我国房地产税改革面临可能加剧地方政府收支失衡的局面,可能损害房地产购买者的正当利益,可能增大房地产抵押贷款违约风险,可能因计税依据选择不当而难以取得实质性进展等难题。我国应把握全面深化改革带来的机遇积极推进房地产税改革,以稳定住房价格为核心分阶段推进改革,保护购房者的正当利益、防控房地产抵押贷款违约风险,选择年租价值作为计税依据为后续改革打下科学的基础,通过税率区间设计和选择为地方政府征税提供一定的灵活性。
[Abstract]:China's real estate tax reform is facing some difficult problems, such as aggravating the imbalance of revenue and expenditure of local governments, damaging the legitimate interests of real estate buyers, increasing the risk of default of real estate mortgage loans, and making substantive progress due to improper choice of tax basis. In the reform of the real estate tax, we should take stabilizing the housing price as the core to advance the reform in stages, protect the legitimate interests of the buyers, prevent and control the risk of default of real estate mortgage loans, select the value of annual rent as the basis for tax calculation, lay a scientific foundation for the follow-up reform, and provide certain flexibility for local governments to levy taxes through the design and selection of tax rate intervals.
【作者单位】： 湖南商学院经济与贸易学院;
【基金】：教育部人文社会科学规划基金项目“基于年租价值征收的房地产保有税制度改革研究”(项目编号:11YJA790096)的阶段性成果
【分类号】：F293.3;F812.42
[Abstract]:China's real estate tax reform is facing some difficult problems, such as aggravating the imbalance of revenue and expenditure of local governments, damaging the legitimate interests of real estate buyers, increasing the risk of default of real estate mortgage loans, and making substantive progress due to improper choice of tax basis. In the reform of the real estate tax, we should take stabilizing the housing price as the core to advance the reform in stages, protect the legitimate interests of the buyers, prevent and control the risk of default of real estate mortgage loans, select the value of annual rent as the basis for tax calculation, lay a scientific foundation for the follow-up reform, and provide certain flexibility for local governments to levy taxes through the design and selection of tax rate intervals.
【作者单位】： 湖南商学院经济与贸易学院;
【基金】：教育部人文社会科学规划基金项目“基于年租价值征收的房地产保有税制度改革研究”(项目编号:11YJA790096)的阶段性成果
【分类号】：F293.3;F812.42
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