我国房产税改革方向研究——从利益主体角度分析

我国房产税改革方向研究——从利益主体角度分析
 

摘要

房产税是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。房产税税制是否合理是关系到国计民生的重大问题，因此对房产税改革方向的研究就显得尤为重要。本文分析了我国房产税改革的原因和内容，重点剖析了影响改革方向的利益主体。研究显示，与房产税相关的几大利益主体中央政府、地方政府、房地产商、房地产投资者、普通民众之间的博弈决定了房产税改革的最终方向。本文围绕房产税改革与利益主体之间的相互影响，进行了由上而下的立体性分析，在以上大量研究的基础上对我国房产税改革方向提出了建议。
关键词：房产税；税制改革；利益主体

A research on house property tax reform
 

ABSTRACT

House property tax is a property tax which levied on houses. At present the house property tax reform is a hot topic of economic life. Whether the property tax system reasonable or not is related to the national economy and the people's livelihood. Therefore studies of the reform direction appear to be especially important. This article has analyzed the reasons and the contents of Chinese house property tax reform, analyzed the main interest subjects of influencing reform direction with emphasis. The results show that the game between the several main interest subjects related to the house property (including Central government, Local government, Real estate agency, Real estate investors, Residents) determines the direction of the house property tax reform. I have given some advice about the reform direction in the final.
Key Words: House property tax  Tax reform  Interest subjects

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