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我国房地产市场上呈现出来的地价、房价过高以及市场过热等现象,都与现行房地产税税费复杂、项目繁多有关。本文利用贵州省2000年—2009年数据对我国房地产保有环节的税负情况进行了实证分析,发现存在税收负担率较低、税基狭窄、计税依据不合理等问题。我国可以借鉴外国房地产保有环节税收的做法,在房产保有阶段逐年收取物业税。另外,笔者认为物业税的根本作用不是调控房价,而是发挥完善财产税制,从而缩小贫富差距的作用。
The phenomenon of land price, excessive price and overheating in the real estate market in our country are all related to the complicated real estate tax and tax and various projects. In this paper, we use the data of Guizhou Province from 2000 to 2009 to analyze the tax burden of real estate tenure in our country, and find that there are some problems such as low tax burden, narrow tax base and unreasonable tax basis. Our country can learn from the practice of taxation of the real estate ownership in foreign countries and collect the property tax year by year during the phase of real estate retention. In addition, I believe that the fundamental role of property tax is not to regulate prices, but to improve the property tax system, thus narrowing the gap between rich and poor role.