启示与借鉴——以发达国家和地区房地产保有阶段税收法律制度为视角

Revelation and Reference——on the Perspective of the System of Real Estate Keeping Tax Law in Developed Countries and Regions

2010年4月17日国务院下发了《关于坚决遏制部分城市房价过快上涨的通知》(国发〔2010〕10号),要求:"发挥税收政策对住房消费和房地产收益的调节作用。财政部、税务总局要加快研究制定引导个人合理住房消费和调节个人房产收益的税收政策。"近一时期,有关开征物业税的信息沸沸扬扬,如上海要开征"房产保有税",重庆开征"特别房产消费税"等。通过对一些发达国家和地区房地产保有阶段税收立法模式和具体制度设计的分析与比较,借鉴其先进的理念和成熟的实践经验,从而对我国房地产保有阶段税收法律制度的改革和完善提出要在原基础上整合与规范,要制定系列配套措施等建议。

The State Council issued Circular on Resolutely Curbing the House Price in Some Cities from Rising Too Fast（Guo Fa No.10） in April 17,2010.The Circular requires that：give play to the regulatory role of tax policies in housing consumption and real estate income,and the Ministry of Finance and the State Administration of Taxation shall accelerate the research and formulation of tax policies that guide reasonable individual housing consumption and adjust individual house income.Recently,the information of introduction of property tax is uproar,such as ＂Real Estate Keeping Tax＂ in Shanghai and ＂Special Real Estate Excise Tax＂ and so on.The paper attempts to analyze and compare the legislative model and the specific system design of real estate keeping tax in several developed countries and regions,and learn from their advanced concepts and mature experience.Then the paper would make recommendations for reform and improvement of real estate keeping tax system in our country.