关于我国开征房地产税的难点及对策研究

【作者】 覃顺梅；

【导师】 蒋团标；

【作者基本信息】 广西师范大学 ， 国民经济学， 2006， 硕士

【摘要】 房地产税又称财产税或地产税,主要针对土地、房屋等不动产,要求其承租人或所有者每年都要缴付一定税款,而应缴纳的税款会随着其市值的变动而变化。目前我国还没有一个明确地提出开征房地产税的具体实施细则和措施。房地产税作为一个古老的税种,在世界上很多国家都予以征收。随着我国房地产行业的高速发展,现存的房地产税制已不能适应社会主义市场经济条件下房地产发展的需要。房地产税的开征已被提上了议事议程。房地产税的开征对建立和健全我国财产税体系,规范税费制度,改变不动产税制中以往那种重交易、轻保有的局面发挥着积极的作用。但是我国目前对房地产税虽然存在较良好的预期,但深入分析后就会发现,其实对开征房地产税而言,在理论上尚有相当多的问题需要进一步界定,在实施层面上,也仍需进一步细化,看似平坦的房地产税开征之路仍显迷茫和漫长,深层次的问题如果不解决,房地产税就不能仓促出台,而对这些问题把握及解决程度的好坏,决定着房地产税在我国能否顺利推出和起到应有的作用。概括起来说,这些难点主要有:如何确定开征房地产税后应予取消或合并的现有税种;房地产税开征的目的是旧税的调整还是新税的开征;如何处理土地、房屋之间的关系;如何解决已购房产与新购房产的税收差别;对房地产是按统一的标准计征还是分拥有房产的数量、价值区别计征;如何框定房地产评估机构设置和准确合理地评估不断变化的土地和房屋价值;如何对房地产税税收征管体制进行设置等。税制优化理论是西方税收理论的主要代表,受到税收理论界越来越多的关注,它将规范与实证并重,提供了一个全面衡量、判定税制优劣的理论框架。税制优化理论为解决目前我国开征房地产税存在的操作难点提供了基础性的理论指导,对税制优化理论的内容进行有目的的选择,并运用其来规范我国房地产税的设计是十分必要的。面对较为特殊的国情和起步较晚的房地产业,开征房地产税的目标要以中长期为主,着眼于理顺房地产税制中租税费混杂的局面,保证房地产市场规范有序运行,为地方公共服务筹集资金。因此,在具体税制设计中建议从几个方面入手:税收和地租是两个经济性质截然不同的范畴,不应把土地出让金纳入房地产税中;中央提出开征房地产税,本意是规范房地产领域的税费体系,而不是在现有的基础上再增加一个新税,房地产税应是旧税的调整;由于房屋的价值与土地密切相关,应考虑对土地与房屋联合征税;按照法不追溯既往的基本法律原则,对于已购住房不应再缴纳房地产税;评估机构的职权设置可考虑在中央专门设立一个机构来负责对地方评估机构的监督和指导,地方政府设立专门的房地产更多还原

【Abstract】 Real estate tax is also can be called property tax or tenement tax, every year the renter or owner must pay certain taxes, and the quantity of tax they pay is varied because the market value of land or realty is changing every year. However, up to now, we don’t have a specific measure about how to levy such tax. In many countries real estate tax has been a category of tax for long time. In China the real estate industry are developing rapidly, the old real estate tax system don’t satisfy the need of developing the real estate industry any more, so levying a new real estate tax has been a important agenda of government.Levying a new real estate tax will benefit to improve our property tax system, regulate tax-fee institution. And, in the past under most situation real estate tax was levy on the transaction not on keeping realties, which will be changed after levying a new real estate tax. Although establishing a new real estate is meaningful, yet a lot of problems need deal before action. For levying a new estate tax, we need grasp more theoretical knowledge, and need more detail plan about how to levy. In detail, it includes how to sure what kind of category of tax should be cancel or what kinds of should be merged, deal the relationship between tenements and houses, sure the differences in tax between purchased real estate, set real estate assessment institutes and evaluate the changing value of houses and land. We need just adjust old tax or set a totally new item? Taxing the real estate base on it’s quantity or value? If those problems can not be resolved efficiently, the new tax shouldn’t be implemented cursorily. How much we can resolve will decide whether the real estate tax can be established or not, and what kind of function of new tax have in future.The theory of optimum tax is a representative tax theory, and nowadays it gets more and more attention. It offered us a theoretical frame to judge one tax system. And, it will help us to resolve the problem mentioned above, so it is necessary for us to pick certain meaningful theory to help us to design a perfect real estate.In China the real estate industry just has a short history, and according to our own characteristic, so we need a long-term goal when we design tax system. Our basic goals should include ensuring the real estate industry run in order and the local public service can get enough funds. Tax and rent are two totally different concept, so should not take the price of land into real estate tax. For levying real estate tax, government should plan to regulate the tax-fee system of real estate industry, not to add a new item of tax, so next step we just need adjust old tax. Because the value of houses and land has special relationship, so they should be taxed together; According to basic rule of law, the purchased houses should not be taxed again. For setting assessment institutes, we need a complete system, which include central更多还原