经营性房地产保有税税制要素的设计——基于筹集财政收入的功能定位

Designing factors of Operating Real Property Tax System——Based on Functional Orientation to Raise Revenue

经营性房地产保有税改革虽然经历了较长时间的试点模拟评税,但仍处于"空转"阶段,其关键在于税收的功能定位及税制要素的设置问题尚未解决。为加快推进经营性房地产保有税的改革,本文对经营性房地产保有税的功能进行了分析,认为其首要功能应定位为筹集财政收入,并以此功能定位为出发点制定税制要素。

Tax assessment of operating real estate has undergone simulation for a long time, but the reforms have not been put into execution. The key problems that the function orientation and the designing of tax system have not been solved. To accelerate the reform of operating real property tax, this article puts forward the primary function should be positioned as a means of raising revenue based on the analysis of the functions of operating real property tax. And operating real property tax system are designed from the angel of raising revenue.