我国房地产税制度的困境与出路

The Difficulties and Solutions of China's Real Estate Tax System

自2011年上海市和重庆市房产税改革试点以来,我国的房地产税制度在实践中不断积累经验,完善理论。房地产税作为重要的地方税种,应充分发挥组织地方政府财政收入的职能。沪、渝房产税试点存在“收入少、征管难、难推广”的问题,可借鉴美国房产税减免制度、日本鼓励自主申报的措施和香港房产估值防腐机制的经验,通过实行“宽税基、低税率”的方针、健全减免税制度、建立房产价值评估系统、明确税收用途的公益性、强化房产税征管措施、实行比例税率和提高立法层级等举措来完善房地产税制度。

Since the pilot projects of real estate tax reform in Shanghai and Chongqing in 2011,China's real estate tax system has accumulated experience in practice and improved the theory.As an important tax category of local taxes,real estate tax should give full play to the function of organizing local government revenue.Shanghai and Chongqing real estate tax pilot projects have the problems of“low income,difficult collection and management,and difficult promotion”.We can learn from the US real estate tax reduction system,Japan's measures to encourage independent declaration,and the experience of Hong Kong's real estate valuation anticorrosion mechanism.To perfect the real estate tax system,we should implement the policy of“wide tax base and low tax rate”,perfect the tax reduction and exemption system,establish the real estate evaluation system,clarify the public welfare of tax purposes,strengthen the measures of real estate tax collection and management,implement the proportional tax rate and improve the legislative level.