房地产税税率:比较与设计被引量：1

On China's Real Estate Tax Rates:Comparison and Design

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摘要世界各国房地产税改革的多样性及其炯然不同的改革绩效,为中国房地产税制的现代化转型提供了丰富的学习素材。本文考察、比较了各国有代表性的房地产税税率制度,研究在中国建立市场价值体系房地产税以及税率设计方面可供借鉴的经验,围绕谁决定税率、税率是否有差别或差别是怎样的、税率应定在何等水平这三个关键问题,对我国房地产税税率设计提出政策建议。 Different arrangements on the real estate tax reforms create different outcomes from the perspective of interna-tional compilations.This paper discusses the three main factors in determining the real estate tax rates.They are as follows： who will be responsible for the determination process？ What are the situations on the differential tax rates if exist？ What are the proportions of the tax rates？ We give some policy suggestions searching real estate tax rates best fitted for China on the market base.

作者张青

机构地区湖北经济学院

出处《湖北经济学院学报》 2011年第3期71-78,共8页 Journal of Hubei University of Economics

基金国家哲学社会科学基金项目(08BJY144) 湖北省高等学校优秀中青年科技创新团队计划项目(T200808)

关键词房地产税比例税率量能原则 real estate taxation proportional tax rates the ability-to-pay principle

分类号 F810.422 [经济管理—财政学]

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参考文献8

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二级参考文献4

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