房地产财税制度对住房租赁市场发展影响研究

Impact of Real Estate Finance and Taxation System to the Development of Housing Rental Market

房地产财税制度是调控住房租赁市场的重要方式和手段。我国地方政府普遍依赖土地财政,住房保障投入不断增加,房地产税收大幅度增长,但重开发、流通环节,轻持有环节,调整房地产财税政策成为房地产调控的重要方式。同时在鼓励企业提供规模化、专业化的租房服务方面措施不到位,对存量空置住房进入租房市场的激励和督促力度不够,对城镇居民选择租房的引导不够,保障性租赁住房覆盖面小,方式仍有欠缺。应简化税种和开征房产税来减少住房空置,促进租赁住房的稳定供应,鼓励市场化程度高的专业租赁企业发展和提供服务,加大住房保障力度和覆盖范围,引导居民选择租房。

The real estate finance and taxation system is an important way to regulate and control the housing rental market.Local governments in China generally rely on land finance,but now investment in housing security is increasing and improving,real estate tax increases substantially,yet but the government usually attach importance to the real estate development and circulation,ignores the holding aspect,thus adjusting real estate finance and taxation policy is an important way for regulatiing and controlling the real estate market.At the same time,there exist serious problems,such as inadequacy in encouraging enterprises to provide large-scale and specialized rental services,insufficient incentives and supervision for the stock of vacant housing to enter the rental market,insufficient guidance for urban residents to choose rental housing,and small coverage and inflexible mode of indemnificatory rental housing,etc.To solve these problem,it is necessary to simplify taxes categories and levy real estate tax to reduce housing vacancies,promote stable supply of rental housing,encourage professional rental enterprises with high degree of marketization to develop and provide services,increase housing security and coverage,and guide residents to choose rental housing.