对房地产保有环节税制改革的探讨

Research into the Tax Reform in Real Property Tenure

房地产保有环节税收在组织收入方面具有良好的稳定性和弹性。我国现有房地产保有环节税收的收入规模较小,与我国经济发展水平、城市化进程并不匹配。本文基于税收收入职能进行分析,就我国房地产保有环节税收的现存问题提出建议:着重考虑产业总体税负、实行差别税负、以房地产评估值为计税依据、设计科学的征管体制。

Taxes in real estate tenure are provided with favorable stability and flexibility in collecting revenue. The revenue scale of real estate tax is too small to match the economic development and urbanization in China. Based on an analysis of national revenue function, this paper puts forward some suggestions on taxation in real estate tenure： focusing on reconsidering the overall burden of industries, implementing differential tax burden policy, adopting real estate assessment value as tax base, designing a scientific tax collection and administration system.