论我国房地产税制改革的目标与途径

随着房地产市场的发展,尤其是房地产价格的不断上涨,期望通过税收工具抑制房价的呼声越来越强烈。本文认为,房地产价格的上涨是一种长期趋势,税收对房地产市场的调控应注意把握调控时机和调控力度。从税收政策目标看,不应以打压房价为目标,而应以促进房地产市场健康、有序发展为目标,并应在课税对象、税制结构、税负水平和征收管理上进行重新设计,最终建立起全新的、健全的房地产税收体系。

A Study on Orientations and Ways of Real Estate Tax Reform in China

The article argues that using tax tools to regulate real estate market should choose the best time and proper ways as the rise of housing price is a long-term tendency. The orientations of tax policies should not be put on suppressing the rise of housing price, but on promoting healthy and stable development of real estate market. Meanwhile taxable object, tax structure, tax burden and tax collection and administration should be redesigned to establish a brand new and sound real estate tax system.