论我国房产税的计税依据

我国将稳步推进房产税的改革，而在改革的过程中需要准确界定房产税的计税依据。为此本文首先分析和比较了面积、市场价值和租金收入三种类型的房产税计税依据的优点和缺点，在此基础上结合公平性的要求、我国现行税收征管水平以及房地产市场现状等情况，提出我国应以市场价值为基准确定房地产税税基。对于房地产市场价值的评估办法，笔者认为居住用房地产价值的评估应该采用“城乡有别”的办法——城市和县城的居住用房地产采用市场比较法进行价值评估；农村地区的房地产采用重置成本法进行价值评估；对于营业用房地产，则采用收益法评估其市场价值。

The research on the taxation bases of the real estate tax in China

How to design the taxation base of real estate is very important to China＇s tax reform. The article introduced and compared three taxation bases of real estate tax they are： floor space, market value and rental. Then the paper put forward that the taxation bases of real estate tax should be decided based on market value due to the requirement of fair, management level of taxation and current data of real estate market. With regard to the real estate market value evaluation method, the author＇s opinion is that different evaluation method should be used for the residential occupancy, namely：market comparable method for the residential occupancy located in cities, replacement cost method for the residential occupancy located in rural area, and income approach for the operating real estate.