| 我国房产税改革若干问题的思考 |
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| 引用本文： | 刘箫匀.我国房产税改革若干问题的思考[J].廊坊师范学院学报,2014(2):103-105. |
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| 作者姓名： | 刘箫匀 |
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| 作者单位： | 南开大学商学院,天津300000 |
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| 摘 要： | 房产税属于财产税，具有调节财富差距的功能。各国的房产税都是地方税种，并且在多数国家是地方的主体税种，是地方财政收入的主要来源之一。然而，在我国，种种迹象表明现行房产税税制与当前经济和社会实际已经不相适应，而这种不适应在很大程度上制约了地方政府的财政收入，间接地造成地方政府不能很好地履行政府职能。为此，扩大征税范围、在税基计算中统一计税依据、实行差别税率、征收“空置住宅税”等，可以对进一步完善房产税税制、完善地方税收体系、发挥税收对财富差距的调节功能、缓解地方的财政压力、推进我国税制结构的优化、促进我国服务型政府的建设起到一定的作用。
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| 关 键 词： | 房产税 税制 改革 |
Some Issues of Real Estate Tax Reform |
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| LIU Xiao-yun.Some Issues of Real Estate Tax Reform[J].Journal of Langfang Teachers College,2014(2):103-105. |
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| Authors: | LIU Xiao-yun |
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| Institution: | LIU Xiao-yun (Business College ,Nankai University, Tianjin 300000, China) |
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| Abstract: | Housing property tax is a property tax that can regulate the wealth gap. In most countries, it belongs to local tax, and is a major source of the local revenue. In many cases, the existing property tax system does not match with the actual situation of the current economic, social. This situation largely restricts the revenue of local governments and indirectly causes the government not to performance better. To this end, we should broaden the tax base, unify the tax calculation, carry out the differential tax rates, and im- pose a “vacant residential tax” and so on. It is likely to further improve the property tax system and the local tax system; taxes on wealth disparities will play a regulatory function. These measures will relieve financial pressure areas and promote the optimization of the structure of the tax system and the construction of service-oriented government. |
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| Keywords: | housing property tax tax system reform |
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