住宅保有税公平性分析与改进建议

Analysis on the equality of residential property tax with improvement suggestion

面对我国目前过热的房地产市场,住宅保有税被视为一种较为有效的调控手段而饱受注目,其中课税公平性是各界关注的焦点之一。通过客观评价住宅保有税公平性,提出"倒U形税率"以及其他有利于提升公平性的政策建议。

Considered as an effective means to cool the over-heated real estate market in China, res- idential property tax has attracted extensive attention, the tax equality being one of the focuses. Through evaluating the equality of residential property tax, the employing of inverted-U shaped taxa- tion rate and some other relevant suggestions aimed at improving tax equality are proposed.