基于构建地方税主体税种的房产税改革研究

On China's Property Tax Reform from the Perspective of Developing Major Types of Local Tax

在分税制财政体制下,我国地方财政存在财政收支难以平衡、缺口较大的问题,我国的地方税体系存在收入水平较低、缺乏主体税种的问题。房产税因其收入具有稳定性和弹性,适宜成为地方税主体税种。该文从构建地方税主体税种出发对房产税改革问题进行分析,就我国房产税改革提出建议:简并税种,适当提高房产税收入水平,给予地方政府一定税收自主权,以房地产评估值为计税依据,设计科学的征管体制。

Under the tax-sharing fiscal system,China＇s local governments fail to achieve a fiscal balance of payments and raise sufficient revenue through the local tax system in the absence of major types of tax.Property tax may serve as a major type of tax as it provides steady and flexible revenue.This paper makes an analysis of property tax reform from the perspective of developing major types of tax and proposes some suggestions as follows： merging tax types,increasing tax rates by appropriate proportion,granting taxation autonomy to local governments,taxing based on the assessed value of properties and devising a scientific taxation and management system.