地方主体税种构建视角下的房地产税改革研究

The Study on Real Estate Tax Reform from the Perspective of Developing the Local Main Taxes

“营改增”的全面实施导致我国地方主体税种缺失 ,地方税体系不完善,地方政府增收压力加 剧。因此,培育及确立新的地方主体税种迫在眉睫。房地产税作为典型的受益税,税源充足稳定,税收弹 性适中,适合作地方主体税种。本文从地方主体税种构建的视角,分析了我国现行房地产税存在的问 题,并提出了完善我国房地产税的政策建议,包括简并税种,优化税制结构,扩大征税范围,以评估价值 为计税依据和实行差别比例税率等。

After the policy of replacing business tax with a VAT,China"s local governments lack the main tax and have great pressure to increase revenue.Therefore,it is urgent to cultivate and establish new local main tax categories.As a typical benefit tax,the real estate tax not only has sufficient and stable tax sources,but also has moderate tax elasticity,which is suitable for local main tax categories.This paper makes an analysis of real estate tax reform from the perspective of developing the local main taxes and proposes some suggestions as follows:merging tax types,optimizing the tax structure,expanding the scope of taxation,taxing based on the assessed value and so on.