国外房地产税制的借鉴和启示

在我国经济建设和城镇化发展的进程中,为了进一步抑制房价、运用税收手段实现公平和效率的统一,我国房地产税体系改革和完善势在必行。通过比较、借鉴和思考国外的房地产税在税种设置、课征方法、征收规模和征收管理方面的经验,针对中国现行房产税制存在的妨害社会公平、降低经济效率、内外资企业和个人税负不一致从而违背了国民待遇原则等问题,提出了税费合并、完善征管体系、统一征税税基和税率、加强监控力度等新的房地产税改革的政策建议。

Enlightenment of Real Estate Tax System Abroad

In the period of economic development and urbanization, in order to lower the real estate prices and realize the unity of justice and efficiency, the real estate tax reform must be carried out in China. The estate tax experience in other countries in such aspects as the taxations, levy methods, tax scales and the management can be learned and absorbed by China, in view of the existing problems in China's real estate tax system. The paper proposes some envisages and suggestions on the real estate tax reform as follows: to combine taxes and fees, to improve the levy system, to unite the tax base and tax rates, and to enhance the supervision.