基于国际视角的我国新房产税税制要素设计研究

Analysis of Elements Design of New Property Tax System Based on International Perspective

"营改增"后,营业税在地方税中的支柱地位正在弱化,如何培育地方税的新主体,已成为亟须解决的关键问题。有必要将房产税打造成我国地方税的主力军。我国的房产税试点已取得了初步成效,并积累了一些经验,但若要在全国铺开,还面临着诸多难题。应吸收和借鉴发达国家的成功经验,并综合考虑本国的国情,围绕纳税义务人、课税对象、适用税率、计税依据、税收减免、征管体制六个要素设计我国新房产税税制。

After the introduction of replacing the business tax with a value-added tax, the role of business tax is weakening in local taxes. How to cultivate new principal subjects of local taxes is a key issue to be settled. In fact, it is necessary to make property tax a major force of local taxes. The initial success has been achieved in property tax. Our country has accumulated much experience in property tax as well. But, there are still many difficulties in rolling property tax out to the whole nation. There are a lot of problems which have not been solved yet. After years of practice in many developed countries, the elements design of property tax has been more per- fect. China should take in and learn from the successful experience of developed countries. It is still important for China to design property tax system in terms of taxpayer, object of taxation, applicable tax rate, tax basis, tax reduction and collection system according to the national conditions.