中国房产税制改革略论——从修订《房产税暂行条例》的角度

在物业税短期内难以走完立法程序的前提下,必须通过修改《房产税暂行条例》,将房产税征收对象扩大至个人非营业性用房、农村非住宅用房,并以超过家庭人均住房面积部分作为税基;取消房屋租金收入的计税依据,预防合理避税;以房屋市场评估价格代替房屋原值;因地制宜,实施幅度比例税率,从而达到增加房产保有环节税收,合理引导房地产市场健康发展和理性消费之目的。

Brief Discussion on Real Estate Tax Reform in China:from the Perspective of the Amendment of "Provisional Regulations on Real Estate Tax"

Property tax is difficult to finish the legislative process shortly. We must amend ＂Provisional Regulations on Real Estate Tax＂. The collection targets of Real estate tax will be extended to personal non-commercial buildings and rural non-residential buildings. And exceed share of the family housing area per capita should be as the tax base. In order to prevent reasonable tax avoidance, tax basis of the housing rental income should be replaced. Assess the housing market replace housing at cost price, according to local conditions, the proportional tax rate should be carried out. Finally, we can Achieve the goal to achieve the increase in real estate taxes to maintain links, reasonably guide the healthy development of the real estate market and rational consumption.