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| 我国房地产市场税收调控政策的比较分析
———基于个人房产保有环节与流转环节的税收政策比较 |
| Comparison of China's Real Estate Market's Tax Regulation Policies———Based on the Comparison of Tax Policies at Personal Property Tenure and Transferring |
| 投稿时间：2013-05-08 |
| DOI： |
| 中文关键词: 房产税 税收调控政策 政策效应 保有环节 流转环节 |
| 英文关键词: Property tax Tax regulation policy Policy effects Tenure Transferring |
| 基金项目:国家科技部重大研究计划(973)项目:气候变化经济过程的复杂性机制、新型集成评估模型簇与政策
模拟平台研发(2012CB955800);国家自然科学基金重点项目:基于国土分异机制的区域协调管理模式研究(编号:
70933002);国家发改委重大研究项目:中国低碳发展公众参与战略研究(编号:201315)。 |
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| 摘要点击次数: 1930 |
| 全文下载次数: 72 |
| 中文摘要: |
| 文章对我国在个人房产保有环节与流转环节的税收调控政策(分别主要为房产税与房产转
让个人所得税)的政策效应(包括房价调控效应、地方政府财政收入调节效应两方面)、法律依据及实际
税收征管中的操作难点与障碍进行了比较分析,并对下一步我国以税收政策调控国内房地产市场的政
策空间进行了合理预测。研究认为,只有在收入水平不变和住房需求结构不变的一般假设条件下,房产
税与房产转让个人所得税才可能具有抑制房地产泡沫的作用,而事实上由于我国居民收入水平与住房
刚性需求的上升,房产税与房产转让个人所得税并不能改变房产价格的上升趋势;另外,在我国现行的
房产税税基下,其税收收入难以对地方政府的新增税收收入产生重大贡献,在规范合并当前的土地出让
金政策之前,在地方政府层面缺乏推广房产税的动力与积极性。 |
| 英文摘要: |
| Through the comparison of policy effects, legal basis, tax revenue collection management between property tax
and individual income tax of property transferring, which are the main tax regulation instruments at individual property tenure and transferring respectively, the author concludes that only under the assumption that people's income level and the
demand structure of real estate keeping the same, can property tax and individual income tax of property transferring curb
the real estate bubble and prevent the real estate price from growing up too fast. Actually, because of the rapid income increment, people's absolute demand for real estate grows up quickly, which leads to the rapidly increasing tendency of real
estate price in China, so property tax and individual income tax of property transferring can do little to change the increasing
tendency. In addition, under China's current property tax structure, property tax revenue can't contribute significantly to
local government receipts, so they won't have enough incentive to implement property tax policy until Land Premium is
taken into account in property tax and won't be levied respectively any longer. |
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