摘要
房产税系房地产税收体系中保有环节的主要税种,对于是否开征房产税,目前争议较大。基于分析上海、重庆房产税试点城市的做法、经验与教训,我国开征房产税可能存在诱发房产价格下跌、减少储蓄投资的意愿、违反量能课税原则等现实困境。通过反思开征房产税的困境,房产税开征具备可行性且意义深远。不过在制度设计上要进一步优化,应将普通住房和存量房纳入征税范围,采用差别税率计算征收房产税,不将首套住房纳入征税范围;同时,完善相应的配套制度和价值评估体系,构建统一的房产税法律体系。
Whether to levy on real estate,the main item of property taxation system in holding-up period,is still debatable at present.The analysis of the practice,experience and lessons of the pilot cities of Shanghai and Chongqing shows that real estate levies may result in the decline of real estate price,less willingness of saving and investment,and violation the principle of quantitatively assessed tax etc.However,the above-mentioned dilemma just indicates that real estate levies are feasible and significant in China.In order to optimize the design of real estate taxation system,levies on apartments(except the first one)and stock houses should be included and differential calculation of tax rate should be adopted.Meanwhile,a unified real estate legal system should be built with the improvement of supporting systems and value assessment system.
出处
《延边大学学报（社会科学版）》
CSSCI
2018年第6期84-91,142,共8页
Journal of Yanbian University：Social Science Edition
基金
2014年度天津市政府决策咨询重点课题(zfzx2014-1)
国家教育部南开大学法学院双一流建设项目科学学位创新计划--农村宅基地使用权流转试点样本分析(96172182)
关键词
房产税
价值评估
遗产税
保有环节
不动产登记
real estate tax
value assessment
inheritance tax
holding-up period
real estate registration
