系统论视域下房地产税改革研究——以重庆市为例

Research on Real Estate Tax Transformation from the Perspective of System Theory:Taking Chongqing as an Example

基于国家对沪渝进行房产税试点改革的背景,从系统论视域出发,对房地产税改革进行分析,明晰房地产税改革的系统要素和要素之间的关系。在此基础上,基于税制整体结构,进行税制要素设计,得出税收配套措施,并结合重庆市具体情况,对房地产税系统化改革进行分析。最后,从改革的三大系统得出构建房地产税制整体结构、优化房地产税税制要素设计和完善房地产税收配套设施三大普适性的房地产税改革建议。

Based on the background of the country’s real estate tax reform in Shanghai and Chongqing,this paper analyzes the real estate tax reform from the perspective of system theory,and clarifies the system elements and the relationship between elements of the real estate tax reform.Based on the overall structure of the tax system,the paper designs the elements of the tax system,derives tax supporting measures,and analyzes the reform of the real estate tax system according to the specific conditions of Chongqing.Finally,from the three major reform systems,draws three universal real estate tax reform proposals:building the overall structure of the real estate tax system,optimizing the design of real estate tax system elements,and improving the real estate tax supporting facilities.