我国房地产税税率设计分析——以浙江省为例

Analysis of the Rate of Real Estate Tax of Our Country ——An Example of Zhejiang Province

我国现行的房地产税制存在着很大的问题,已经与我国的经济运行状况很不适应了。文章在对我国现行房地产税制进行分析的基础上,提出整理与归并现有房地产税制,以建立新的房地产税制的设想。同时,运用定量的方法测算了新的房地产税的税率,从另一个角度检验了该税率的合理性。

The current system of real estate tax in our country is problematic, and it does not fit in well with the function of our economy. In the paper, the author analyses the current system of real estate tax, and puts forward a tentative plan of reform of the current real estate tax system in order to establish a new one. At the same time, the author uses empirical analysis to estimate the new rate of real estate tax, and, from another point of view, shows the new rate is reasonable.