高房价的成因与房产税改革构想

近年来我国房价大幅度上涨,居高不下的房价不仅给百姓生活带来的巨大压力,也给国民经济健康发展造成了极大的困扰,因此政府部门应对房价进行有效干预。房产税具有取得财政收入、调节房产收益、影响经济运行的功能,但现行房产税制却违背了税收量能负担原则、削弱了税收调节分配功能,应借鉴房产税改革试点城市的经验,加快房产税制改革的步伐,以促进房产市场价格回归理性,更好地保障房地产市场持续、健康有序发展。

The cause of the high housing prices and the ideas of housing property tax reform

Recently,the prices of house sharply rise in china,which not only imposes a heave strain on Chinese life but also has an effect on the healthy development of national economy.Therefore,the increased price of house should be intervened effectively by the government.There are many functions of house property tax including obtaining the financial revenue,adjusting property income and affecting economic operation.However,the current house property tax system has broken ability to pay principal of taxation and weakened its regulating distribution function.Therefore,we should learn the experience of the housing property tax reform in pilot city and accelerate the housing property tax reform in order to make the housing prices return to the rational situation.These will ensure the healthy and orderly development of the real estate market.