我国房产税试点效果评析与房产税作用探究

Analysis on Pilot Result and Function of Property Tax in China

目前我国房产税在持有环节的征收处于试点阶段,其推进和改革仍有很多争议。文章在总结国际上发达国家房产税征收及我国房产持有环节税收试点情况的基础上,从三方面分别探讨了在我国房价高启的背景下开征持有环节的房地产税的作用。但是这些作用还不能全面准确地涵盖我国应征收房地产税的所有层面,由此提出了适合我国国情的差别化房地产税收政策的构建思路。

Now we are in the primary stage of the ence in the aspect of its development and reform. house tax. We need to refer to some international experiBased on the conclusion of the house tax in the developed countries and the trial in our country, this paper discusses the function of collecting house tax under the background of high house price from three aspects. However, these functions have not totally and clearly covered all the situations of the house tax in our country. Thus, the writers present the construction idea of differential house tax policy, which is appropriate for our national conditions.