关于征收住宅保障税的思考

Consideration on Residential Guarantee Tax

中国现有的房地产税收体制存在着重复征税、重流通轻保有等一系列问题。要解决房地产的深层次的问题,必须重构房地产税收体制。房地产税收体制的重构,要紧扣房产作为生活必需品这一个基本核心,对原有的纷繁复杂的税费进行清理,以建立货币化的多层次住宅保障体系为中心,以开征住宅保障税为核心,通过引入"负住宅保障税制度",建立以保障人民居住为目的的房地产税收体制。在住宅保障税开征后,家庭持有多套房屋的成本极高,这将抑制住宅的投资与投机行为。

The current real estate taxation system exists the repeat taxation,paying attention to the circulation and contempt for maintain and so on a series of problems.To solve the deep problem,real estate taxation system must be reconstruction.The reconstruction of the real estate taxation system should consider the house as a basic necessities of life,clear the original complicated taxes and establish the monetized multi-level housing guarantee system for the center,consider the residential guarantee tax collection as the core,through the introduction of ＂negative residential guarantee tax system＂ to build the real estate taxation system for the purpose of protecting people＇s residential house.After levying the residential guarantee tax,the cost of family collecting many houses is high;this will greatly restrain residential investment and speculation behaviors.