| 房产税税率、房产税收入与房地产税制度设计① |
 点此下载全文 |
| 引用本文：李永刚1 , 刘 伟2.房产税税率、房产税收入与房地产税制度设计①[J].财经理论与实践,2022,(1):87-94 |
| 摘要点击次数: 263 |
| 全文下载次数: 0 |
|
|
| 中文摘要:基于房产税税率对房产税收入影响理论，运用数理模型，依据沪渝两市自然数据，考量房产税税率变化对房产税收入的影响。结果显示：房产税税率对房产税收入具有重要影响。若提高上海市房产税税率，房产税增收效果更明显；若下调重庆市房产税税率，房产税增收效应更显著。鉴于此，未来房地产税立法改革思路：一是坚持房地产税税负不增加；二是平衡好房地产税立法与其他收费制度的关系；三是统筹税制改革的协同推进；四是兼顾房地产税的地方财政属性；五是谨慎推进。同时，应遵循税收法定原则、地方财政原则、公平原则、确实原则、渐进原则和结构性调整原则。此外，在制度设计方面，纳税人的设计要体现财产税性质，征税范围要涵盖农村，课税对象要包括存量住房，税率要体现差异性，计税依据要由市场价格评估值确定，税收优惠要兼顾免税面积和特殊人群。 |
| 中文关键词:房产税 税率 房产税收入 房地产税制度 |
| |
| Real Estate Tax Rate, Real Estate Tax Revenue and Real Estate Tax System Design |
|
|
| Abstract:Based on the theory of the impact of real estate tax rate on real estate tax income, this paper uses a mathematical model and natural occurring data of Shanghai and Chongqing to consider the impact of the change of real estate tax rate on real estate tax income. The results show that the real estate tax rate has an important impact on the real estate tax income. If the real estate tax rate in Shanghai is increased, the effect of increasing the income of real estate tax is more obvious; if the real estate tax rate of Chongqing is reduced, the income increasing effect of real estate tax will be more significant. In view of this, first, the real estate tax burden should not be increased; second, balance the relationship between real estate tax legislation and other charging systems; third, coordinate the coordinated promotion of tax system reform; fourth, give consideration to the local financial attribute of real estate tax; fifth, proceed cautiously. At the same time, the legislative reform of real estate tax should follow the tax legality principle, local finance principle, fairness principle, certainty principle, gradual progress principle and structural adjustment principle. In addition, in terms of system design, the taxpayer’s design should reflect the nature of property tax, the tax scope should cover rural areas, the tax object should include stock housing, the tax rate should reflect the difference and the tax basis shall be determined by the market price evaluation value, and the tax preference shall take into account the tax-free area and special groups. |
| keywords:real estate tax tax rate real estate tax revenue real estate tax system |
| 查看全文 查看/发表评论 下载pdf阅读器 |
|
|
|
位访问者,今日访问
次