差别化房地产税税率方案比较研究

Comparative study on differentiated real estate tax rate schemes

2011年我国在上海和重庆开始了房地产税的试点,这是首次开征个人非营业用房的房地产税。自房地产税试点以来,学术界热议不断,其中不断有讨论要加快推进房地产税改革、扩大房地产税试点范围。2020年全国两会提出:“坚持房子是用来住的、不是用来炒的定位,因城施策,促进房地产市场平稳健康发展。”加快房地产税改革已是势在必行,但是关于房地产税改革的具体征税方案官方尚无定论。自房地产税试点以来,房地产税可能要作为地方政府主要收入来源的看法在学术界有着愈加热烈的探讨,然而,房地产税在进一步改革试点之后能有多少税收收入,新型房地产税在地方财政方面能有多大的占比,是否真能成为主体税种,以及对居民而言他们又会承受多大的税收负担呢?针对上述问题,文章主要研究了差别化房地产税税率方面制度的合理性及其对居民税收负担、地方财政收入的影响。

In 2011,China started the pilot of real estate tax in Shanghai and Chongqing,which is the first time to levy real estate tax on personal non-business housing.Since the pilot of real estate tax,there has been a lot of heated discussion in the academic circles,including the need to speed up the reform of real estate tax and expand the scope of the pilot of real estate tax.In 2020,the two sessions of the National People's Congress of the People's Republic of China(NPC)and the People's Congress of the People's Republic of China(CPPCC)put forward:“We should adhere to the positioning that houses are used for living,not for speculation,and implement policies according to the city to promote the steady and healthy development of the real estate market.”It is imperative to speed up the reform of real estate tax,but there is no final conclusion about the specific tax scheme of real estate tax reform.Since the trial of real estate tax,the view that real estate tax may be the main source of local government's income has been discussed more and more intensely in the academic circles.However,how much tax revenue can real estate tax have after the further reform of the pilot,how much proportion the new real estate tax can take in the local finance,and whether it can really become the main tax,and how much tax burden will residents bear?In view of the above problems,this paper mainly studies the rationality of differential real estate tax rate system and its impact on residents'tax burden and local fiscal revenue.