我国房地产税税率水平的合理确定与实证检验

The Reasonable Determination and Empirical Test on the Real Estate Tax Rate in China

房地产税税率水平的合理确定是房地产税税率设计的关键。地方财政支出规模、纳税人负担能力、中央政府对税率的限制以及成本——收益的约束等因素对房地产税税率水平的高低起着决定性作用。本文在借鉴国际经验的基础上,结合我国的实际情况,以满足地方政府财政支出需求和不增加纳税人的税收负担为出发点,运用规范分析、逻辑推理和实证检验等基本研究方法,得出了我国房地产税税率水平适用的合理范围。

The reasonable determination of the real estate tax rate is the key to the design of real estate tax rate.The scale of local fiscal expenditure,the affording ability of the taxpayer,the tax rate limits and cost-benefit constraints by the central government are playing a decisive role in controlling the real estate tax rate.On the basis of international experience,and the actual situation in China,the present paper makes use of the basic research methods,such as normative analysis,logical reasoning and empirical testing,and has obtained the reasonable scope of the tax rate level for real estate in China in order to meet the need of local fiscal expenditure and not to expand the tax burden for the taxpayers.