试论中国房产税的功能发挥与立法改革

On the Function Exertion and Legislative Reform of Chinese Real Estate Tax

中国房产税目前应着重发挥其调控经济和控制房价的功能,即通过税收立法手段改变投资者及投机者的经济预期,以稳定房价并使房屋还原居住属性的真实面目。通过执行超额累进税率并充分扩大税基,来保护正常购房者的合理住房需求并抑制投资投机需求。同时,根据政策需要逐步由超额累进税率转变为较低的比例税率。

Chinese real estate tax should mainly play the functions of its regulating economy and controlling housing price,namely through tax revenue legislative means to change the economic expectations of investors and speculators,in order to stabilize housing price and restore the essence of residential property of the housing.It through the implementation of full progressive tax rate and fully expanding the tax base protects rational housing demand of the normal homebuyers and restrain investment speculative demand.At the same time,according to the policy need,gradually progressive tax rate in excess of specific amount into will be changed into the lower proportional tax rate.