摘要
近年来,房价的快速上涨使房地产泡沫引发系统性风险的可能逐渐提升。2018年中央经济工作会议再次强调“要构建房地产市场健康发展长效机制,坚持房子是用来住的、不是用来炒的定位”。而相关研究表明,完善的房地产税制度具有抑制房价波动的作用,是防范风险、构建房地产市场长效机制的重要一环。本文在总结借鉴国外房地产税制度经验的基础上,指出我国现有房地产税制度存在结构重建设交易轻保有、税收功能和市场调节功能不明显、房产税计税依据不合理、房产价值评估制度不够完善等问题。针对这些问题,该文建议:建立以保有环节税收为主、建设环节和交易环节税收为补充的三位一体房地产税收体系;突出房地产税作为地方财政主体税种地位;扩大房地产税的征收对象和范围、合理设置房产税税率;健全和完善房产价值评估体系。
In recent years,the rapid rise in housing prices has led to a gradual increase in the risk of systemic risks in the real estate bubble.In 2018,the Central Economic Work Conference once again emphasized"to build a long-term mechanism for the healthy development of the real estate market,and to insist that the house is used for living,not for the positioning of speculation."Relevant research shows that a perfect real estate tax system has the effect of curbing housing price volatility and is an important part of preventing risks and building a longterm mechanism for the real estate market.On the basis of summing up the experience of foreign real estate tax system,this paper points out that China's existing real estate tax system focuses on the construction link and the transaction link tax,ignoring the taxation,tax function and market regulation function of the retaining link is not obvious,and the tax basis of property tax is unreasonable.The property value assessment system is not perfect enough.In response to these problems,this paper proposes to establish a three-in-one real estate taxation system with the main link taxation,construction links and transaction links as tax supplements;highlight the real estate tax as the main financial tax status;expand the real estate tax collection object and scope,and rationally set Property tax rate;improve and improve the property value assessment system.
出处
《吉林金融研究》
2020年第3期9-15,45,共8页
Journal of Jilin Financial Research
关键词
房地产税
改革
长效机制
real estate
tax reform
long-term mechanism
