摘要
房地产税能够在调节房地产市场、均衡财富水平、优化税制结构等多个方面发挥积极作用。但当前,我国房地产税改革因一系列因素再次放缓。经过实地调研与走访相关职能部门,本文研究认为现阶段我国房地产税改革面临的主要挑战集中在部分税制要素的确定、税基评估、税收征管及相关主体预期影响几个方面。基于此,通过借鉴相关国际经验与理论分析,建议以优化相关配套制度、加强数据收集、完善税基评估与争议处理机制等为改革路径,进一步完善房地产税改革前期工作,为我国房地产税改革的落地创造条件。
Real estate tax can play an active role in regulating the real estate market,balancing the wealth lev⁃el,and optimizing the tax structure.However,at present,China's real estate tax reform has slowed again due to a series of factors.After field research and visits to relevant functional departments,this paper argues that the main challenges faced by China's real estate tax reform at this stage are mainly concentrated in the determination of some tax elements,tax base assessment,tax collection and management and the expected impact of relevant sub⁃jects.Based on this,by drawing on relevant international experience and theoretical analysis,this paper proposes to optimize the relevant supporting systems,strengthen data collection,and improve the tax base evaluation and dispute resolution mechanism,further improve the preliminary work of the real estate tax reform,and create condi⁃tions for the implementation of China's real estate tax reform.
出处
《西南金融》
北大核心
2022年第8期15-26,共12页
Southwest Finance
关键词
房地产税
房地产市场
房价调控
税收征管
税基评估
租购并举
收入分配
共同富裕
real estate tax
real estate market
housing price regulation
tax collection and management
tax base assessment
rent and purchase simultaneously
income distribution
common prosperity
