租购并举模式下的新要求:完善房地产税收体系

The new requirements of hire purchase together mode: improve the real estate tax system

实行租购并举,是当前深化我国住房制度改革的重要内容,对完善我国房地产税收制度提出了一系列新要求。本文着眼于租购并举住房制度建设与房地产税制改革的关系,从税收体系、租赁住房供给、高效利用存量住房资源以及转变住房消费观念等方面阐释了租购并举对我国房地产税制改革提出的新要求,借鉴发达国家的相关经验作法,分析了当前推进房地产税制改革的重点内容,最后从加快立法、健全机制、优化结构、完善政策等方面提出了相关实施建议。

The new housing institution which developing rent and purchase market simultaneously puts forward some very new requirements to China＇s real estate tax system. This paper focuses on the relationship developing rent and purchase simultaneously with the reform of real estate tax system, explains some new requirements from tax system, the supply of renal housing, efficient use of stock housing resources, and change the concept of housing consumption. Based on some developed countries＇ experience, it analyzes the key content of promoting the real estate tax system reform at present, and puts forward suggestions on how to speed up the legislation, improve the mechanism, optimize the structure and improve the polices.