财税视角:西安市个人住房市场改革的思考

Tax Revenue Perspective:Xi'an Individual Housing Market Reform

随着"国八条"的公布以及上海和重庆两个国家中心城市对个人住房开征房产税试点工作的推进,西安市等省会城市开征房产税即将提上工作日程。然而,此次试点所实施的房产税政策是否适合西安实际情况,值得研究。文章认为房产税政策须考虑各地实际,谨慎从事,建议将西安市列为国家第二批开征个人住房房产税试点城市,增加保障性住房的有效供给,实现"房可廉租",间接引导居民"买房"消费习惯,以缓解市场高房价与政府土地财政的矛盾。

As eight measures were promulgated by the state council＇s,and Shanghai and Chongqing,the two national center city,have begun their experimental work to collect individual housing property tax,provincial capital cities like Xi＇an document property taxes soon.However,whether the housing property tax policy fits the situation of Xi＇an is under discussion.So this paper suggests Xi＇an become China＇s second group of city to collect individual housing property tax.Effective supply of affordable housing should be Increased,and apartments which can be rented at low prices should be provided,and residents should be guided in their residential housing habit in order to lower the high prices of housing.