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向大套型住房开征超标房地产税的设想
引用本文:刘云.向大套型住房开征超标房地产税的设想[J].税务与经济,2007(4):88-92.
作者姓名:刘云
作者单位:成都益林管理咨询公司,四川,成都,610031
摘    要:国外征收房地产税均是按住房总的建筑或使用面积征税,面积越大征税越多,这可称之为全额征税。但一些专家按全额征税思路为国内设计的几个房地产税征收方案均存在严重的分歧与争论,使有关部门迟迟下不了征收房地产税的决心。建议打破常规,结合国务院2006年5月发布的房产新政,对除别墅豪宅之外的每套普通住房只按超标面积(90平方米以上的面积)征收房地产税,对富人阶层的别墅豪宅则全额征税。这样征收房地产税不仅简便易行,可操作性强,还有助于缩小贫富差距,构建和谐社会,必能得到大多数城市居民的支持和拥护。

关 键 词:房地产税  别墅豪宅  普通住房
文章编号:1004-9339(2007)04-0088-05
收稿时间:2007-01-20
修稿时间:2007-01-20

A Suspicion on Taxing the Extra- real Estate for the Large- scale Houses
Liu Yun.A Suspicion on Taxing the Extra- real Estate for the Large- scale Houses[J].Taxation and Economy,2007(4):88-92.
Authors:Liu Yun
Institution:Yilin Management Consulting Firm of C hengdu, Chengdu 610031, China
Abstract:Taxing the real estate abroad is based on the whole building area,that is,the bigger space the more tax,and is also said full tax.But some severe differences and debates exist when it comes to full tax in China based on the plans of several real estate taxes suggested by some experts.As a result,it is hard to tax real estate for some departments.Suggestions are following to solve the above problems: to break through the regular rules,to tax the extra-sized area of the common houses except villas,and full tax for villas of the rich combining the housing policies issued in May of 2006 by the State Council.It is not easy to carry out but also to cut down the gap between the rich and the poor.It can be supported by the majority of citizens.
Keywords:real estate tax  villa  common house
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