基于重庆上海试点经验的房产税改革研究

Research on house property tax reform based on pilot experience in Chongqing and Shanghai

重庆、上海等地的房产税征收试点,为我国房产税改革全面推开积累了一定的经验。但从试点情况看,仍然存在征收对象、减免标准、计税基础不合理以及税基偏窄、税率较低等问题,有必要借鉴国外成熟经验,在房产税改革中坚持法治先行;扩大税基,提高税率;赋予地方政府相应的税收立法权和征管权;将城镇房产全部纳入征税范围;突破数据、技术障碍,建立健全房产价值评估机制;注重房产税的公平、透明以及支出用途;房产税与其他税种协调。

In Chongqing,Shanghai and other cities,the house property tax levies accumulate some experience for China＇s house property tax reform fully open. However,there still exist the problems on collection objects,relief standard,unreasonable and narrow tax base,and low tax rate. So,it is necessary to make a reference of foreign mature experience,to uphold the rule of law first in the house property tax reform; to expand the tax base and increase tax rate; to give local government corresponding rights on tax legislative and collection; to take urban real estate into the scope of taxation; to break through data and technical barriers,and establish a sound house property value assessment system; to focus on the fairness,transparency and expenditure of house property tax; to coordinate house property tax with other taxes.