| 我国房地产保有税制度改革的主要制约因素及对策研究 |
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| 引用本文： | 柳德荣.我国房地产保有税制度改革的主要制约因素及对策研究[J].湖南商学院学报,2012,19(3):63-67. |
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| 作者姓名： | 柳德荣 |
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| 作者单位： | 湖南商学院经济与贸易学院,湖南长沙,410205 |
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| 基金项目： | 教育部人文社会科学规划基金项目，湖南省哲学社会科学基金项目 |
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| 摘 要： | 分析了我国房地产保有税制度改革的主要制约因素，提出我国应建立房地产保有税制度改革导致的地方财政收入缺口的填补机制，对改革前已购住房和改革时房地产开发项目中尚未销售部分实行相对优惠的房地产保有税征收政策，通过加强监管和淡化限购政策降低金融风险，以年租价值作为房地产保有税征收的基础。
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| 关 键 词： | 房地产保有税 财政缺口 年租价值 金融风险 |
Main Restraining Factors of China＇s Reform of Tenure Tax System for Real Estate and Countermeasures |
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| LIU De-rong.Main Restraining Factors of China＇s Reform of Tenure Tax System for Real Estate and Countermeasures[J].Journal of Hunan Business College,2012,19(3):63-67. |
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| Authors: | LIU De-rong |
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| Institution: | LIU De-rong(School of Trade and Economics,Hunan University of Commerce,Changsha,Hunan 410205) |
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| Abstract: | Based on the analysis of the main restraining factors to China’s reform of tenure tax system for real estate,the paper suggests that China should construct the filling mechanism of fiscal revenue nick caused by the reform of tenure tax system for real estate,carry out the preferential tax policies to the housing purchased before the reform and the projects in which houses are not sold out when the reform begins,and decrease the financial risk through reinforcing supervision and reducing limiting purchasing policies,use the annual rental value as the levy basis of tenure tax for real estate. |
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| Keywords: | tenure tax for real estate fiscal nick annual rental value financial risk |
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