台湾房地产保有税对大陆物业税制度设计的启示

Inspiration of Real Estate Tenure Tax in Taiwan Province to System Design of Property Tax in Mainland

分析了台湾房地产保有税结构及其经验,建议大陆物业税制度设计应以减少阻力、渐进改革为原则,并对税制设计提出初步设想。认为应设置估价折价率,以降低评估价格的敏感性,给评估业一个经验积累的空间。

According to the structure and experience of real estate tenure tax in Taiwan, the paper proposes the system design of property tax in mainland should take the principles of drag reduction and gradual reform, and gives the preliminary assumption. The assessment rate of discount is recommended to decrease the sensitivity of assessment value.