分税制体制下房地产税的国际比较与建议

International Comparison and Suggestions of Real Property Tax under Tax-sharing System

阐述分税制体制下房地产税的理论基础及主要特征,从税收分享机制、课税对象、税率、免税及优惠情况等方面详细比较国际上不同国家的房地产税典型税制。借鉴国外经验,提出我国房地产税推开实施的建议,指出我国实施房地产税的主要要点是捋清征税目的,明确课税对象范围,考虑不同情况因地制宜、稳健推进。

This paper expounds the theoretical basis and main characteristics of real property tax under tax-sharing system,and compares the typical real property tax systems of different countries in detail from the aspects of tax sharing mechanism,tax object,tax rate,tax exemption and preference.Learning from foreign experience,proposes suggestions for promoting the real property tax.Finally,puts forward that the main points of implementing real property tax in China are to clarify the tax purpose,clarify the scope of tax objects,consider different situations,adjust measures to local conditions and promote steadily.