美国房地产税基评估体系的经验与启示

Experience and Enlightenment of American real estate tax base assessment system

随着房地产市场的发展,房价不断攀升,对房地产业的税收制度改革之声愈发高涨。目前,我国房产税采用的从价计征、从租计征的计税方式难以体现房产的时间价值,不利于税收公平性的实现。美国房地产税开征较早,其税基评估体系相对完善。美国房地产税由地方自主征收,由与征管系统独立的地方评估部门,综合采用市场法、成本法、收益法在内的多种方法测算不同类型房产的评估价值,并设置合理的税收优惠及争议解决机制,较为科学地反映了房产价值,对我国建立完善的房地产税基评估体系有较高的借鉴意义。

With the development of the market, housing pricecontinues to rise, the voice of the real estate tax reform be-comes louder. At present, the tax basis of China＇s real estatetax is difficult to reflect the time value of the property and notconducive to the realization of tax fairness. The US real estatetax was introduced earlier, and its tax base assessment systemis relatively complete. The local assessment department that isindependent of the collection and management system usesavariety of methods to measure the assessed value of differenttypes of real estate, and set reasonable tax concessions anddispute resolution mechanisms. Its tax base assessment systemreflects the value of real estate more scientifically and hasahigh reference value for the establishment of the real estate taxbase assessment system in China.