我国房产税税制改革研究

Research on Property Tax Reform in China

房产税改革是我国新一轮房地产"调控新政"中的制度建设内容,事关各方利益和调控的中长期效果。本文在研究主要发达国家地方政府依靠房产税来取得收入的做法的基础上,结合我国房产税试点城市(上海、重庆)的运行状况,客观分析其取得的正面效应和面临的问题,并提出相应的政策建议,以期房产税能够积极推进,促进我国房地产业平稳健康发展并为地方政府建立稳定的财政收入来源。

The reform of the real estate tax is a kind of system construction in the new round housing policy in Chi- na, it comes down to the interests of every level of society and the medium - and long - term effects of the reform. In this essay, firstly studying the way that some local governments obtain revenue relying on real estate tax in main de- veloped countries, then combining with operation condition of shanghai and chongqing pilot in China, analyzing the effects and facing problems objectively. Finally putting forward to relevant suggestions, in order to put the real estate tax into effect actively, promote stable and healthy development of real estate industry in China and establish stable source of revenue for the local government.