我国房地产税制结构的问题、比较和对策

A Comparative Study on the Problems of and Solutions for Taxation Structure of China's Real Estate Industry

作为调节资源配置有力杠杆的房地产税理应是房地产业调控政策的重器。但我国房地产税制结构存在税种繁多、重复课税,税负分配的全环节结构不平衡;计税依据无法正确反映财产实际价值,应税额分配的时间结构不平衡等突出问题。在借鉴国外税制发展经验基础上,我国房地产税制再平衡需要通过逐步降低住房交易环节的税收负担,提高保有环节的税负水平,优化房地产税负的全环节分配结构,自主报价和专业评估价双向选择,健全房地产估价制度提高房地产计税依据与财产实际价值的契合度等途径来予以实现。

With the rapid development of the real estate industry, the current real estate tax system also exposed many shortcomings. The taxation structure of China＇ s real estate industry has manifested several outstanding problems, such as overmuch species of taxes with repetitive taxations, unbalanced structure of the whole process of distributing tax burdens, the taxation basis cannot fully reflect the actual value of assets, unbalanced time structure for the distribution of taxation amount, inflexible design of taxation ratio, and unbalanced space structure of the distribution of profit ratio. Based on summarizing the development experience of foreign tax systems, China＇s real estate tax reform proposals are suggested.