关于现行房产税的一些思考

Some Reflections on the Current Housing Property Tax

随着我国房地产产业的蓬勃发展,房产税征收所带来的益处愈发明显。2011年上海和重庆作为房产税试点城市首次对个人所有非营业用的房产开征房产税,而两地的房产税实施方案存在范围过窄、税率偏低等问题。针对这些问题,我们应该借鉴国外房产税的实施方案,采取"宽税基,低税率"的征税机制,健全房产登记制度,完善房产评估系统,从而达到调控房价、增加地方财政收入的目的。

With the vigorous development of real estate industry in China, the benefits of housing property tax collection are becoming more and more obvious. So far, except for the two pilot cities of Shanghai and Chongqing, all non-business properties are exempted from housing property tax. This paper analyzes the present situation of housing property tax in China, compares the practice of real estate tax in developed countries such as the United States and Japan, puts forward the problems existing in China's housing property tax collection, and points out that real estate tax will be the direction of future housing property tax reform.