房地产税税制设计模拟研究

Simulation Study on Tax System Design of Real Estate Tax

以完整实现存量房地产市场价值评估的深圳市为基础,进行房地产税税制设计,并以房地产市场价值评估值为计税依据,将征税范围有效扩大至存量房地产,以推动改革接近国际通行的房地产税为目标进行政策效应的模拟和测算。税负测算的结果表明:房地产税具备成为地方政府重要财政收入来源的充分潜力;房地产税改革应该遵循"渐进式"原则,在改革初期要尽量控制纳税人范围及其税负水平,以减轻税收征管压力以及改革的社会阻力。

Based on the city of Shenzhen that has fully implemented the value evaluation of stock real estate market, the paper carries on real estate tax system design. Taking the evaluation value of the real estate market value as the tax basis, expands the scope of the tax to the stock real estate, simulates and predictes the effects of policy to promote the reform close to the international real estate tax. The results show that the real estate tax has become the full potential to become an important local government revenue sources. The real estate tax reform should follow the ＂progressive＂ principle to control the scope of the taxpayer and the tax burden in the early stages of reform, and reduce the pressure of social resistance as well as the reform of tax administration.