日本房地产税制改革及其启示

本文认为,我国目前房地产市场环境与日本20世纪七八十年代面临的环境有颇多相似之处,因而日本房地产税制改革的经验对我国有很好的启示作用。第二次世界大战后日本房地产税收政策先后进行了7次较大的改革和调整,文章对此进行了较详细的梳理,并评价了其政策效应,以期为我国充分运用财税政策,加大房地产市场宏观调控力度,提供借鉴和思路。

Real Estate Tax Reform in Japan and Its Enlightenment for China

This paper argues that current environment (such as geographical conditions, macro economy and citizen's culture consciousness) facing by real estate market shows very similitude with Japan in 1970s and 1980s. Therefore, the experiences of Japanese real estate tax reform can give us much significant enlightenment. The paper summarizes the seven round of reform and adjustment of real estate tax in Japan after World War II, and appraises the policy effects in order to explore good experiences for the real estate tax reform in our country.