中国个人住房房产税制度设计研究--基于国际经验借鉴视角

Research on Designs for Chinese Housing Property Tax System——From International Experience Perspective

文章从稳定房价、抑制房价增速,调控房产市场、抑制房产投机,调节收入分配、缩小收入差距,完善分税制、增强地方财力四个方面阐述了中国开征个人住房房产税的原因。随后,提出了个人住房房产税还面临着个人财产公开制度缺位、房产评估体系不完善、纳税人税费负担较重和地方政府对土地财政的依赖等问题。最后,文章提出应借鉴国际经验,从纳税人、课税对象、税率等六个方面提出了中国个人住房房产税制度设计构想,从而为个人住房房产税制度的设计提供了一定的参考。

This essay illustrates the reasons why the housing property tax has come into effect in China now in four as- pects：stabilizing property prices and restraining the price growth; controlling property market and curbing property specu- lation; adjusting income distribution and narrowing the income gap; improving the tax system and strengthening local fi- nancial resources. Then,it raises the issues still faces with, e. g. the lack of personal property publicity system,the imper- fect property evaluation system, the tax burden on taxpayer and the reliance on land finance for local government. Finally, the essay puts forward the ideas of using international experience for reference and, designing Chinese housing property tax system in six aspects, e. g. the taxpayer,object of taxation,tax rate,and so on, in order to provide some evidences for the design of housing property tax system