论我国房产税的功能与改革

Studies on the Function and Reform of the Real Estate Tax

在住宅房产的范围内,从征收范围与税率制度两个角度来看,不同的税制设置对房产税功能的影响各不相同。房产税改革的目标应是促进税负公平,适度控制过度需求和调节社会财富差距,所以应适时对全部房产开征保有环节房产税,并建立简便有效的超额累进税率制度,设定合理的起征点。

Within the framework of the residential property and from two angles of the scope of charge and the tax regime, this paper studies the influence of different tax sets on the functions of the real estate tax. The aim of the real estate tax reform is to promote the tax fairness, appropriately controls the over demand and regulates the social wealth gap as well. It suggests that taxes should be levied in good time on all the real estate proper- ties and the simple and effective system of the exceeding progressive rates and the tax threshold should also be set up.