我国房地产税改革的功能定位与路径选择

On the Functional Orientation and Path Choice of China's Real Estate Tax Reform

在我国房地产业迅猛发展和房价高企的大背景下,房地产税制改革一直是学术与实务界热议的焦点。随着"营改增"的全面铺开,预示着房地产税的改革会进一步推进。分析房地产税在降低企业税负、改善地方政府财税体制、促进政府职能转变、调节收入分配等方面的作用,指出在推进房地产税改革的过程中,应注意与现行房地产税制的协调,深化并拓展现行房地产税改革试点,并注意防范可能诱发的金融风险。

The booming real estate industry and rapidly increasing housing prices give birth to heated debates on real estate tax reform in China. As the fiscal reform that replaces business taxes with value-added taxes will be expanded nationwide, it is imperative to further promote the real estate tax reform. This paper analyzes the effects of real estate taxes on reducing enterprises tax burden, improving fiscal and taxation systems of local government, transformation of government responsibilities, and income redistribution. We also point out that during the process of real estate tax reform, much importance should be attached to coordination with existing teat estate tax systems, reinforcement of pilot reform, and potential financial stability risks