浅谈我国房地产市场税制改革——基于税负转嫁与税负合理分配的分析

近年来,随着我国个人私有财产特别是房地产地位的不断提升以及现行房地产税制缺陷的不断暴露,房地产税制的改革和物业税的开征也被提上议事日程。本文首先利用1994年-2007年数据对我国房地产市场税负情况进行了实证分析,发现我国现行房地产税收体系中存在＂轻保有、重流转＂的结构性失衡问题,由此认为我国必须尽快开征物业税;最后就开征物业税提出几点建议。

Tax Reform of the Real Estate Market

In recent years,with the position of private property,especially the position of real estate on the rise,and the existing defects in the continuous exposure to real estate tax,real estate tax reform and property tax levy has also been put on the agenda.This paper uses data for the year 1994-2007 tax burden of China＇s real estate to make an empirical analysis of the situation and holds that in China＇s current real estate tax system,there is structural imbalance.Thus it is necessary for China to levy property tax as soon as possible.Finally some suggestions about property tax are advanced.