上海房产税改革的优化路径选择

上海房产税改革试点运行3年有余,取得了先行先试的改革示范效应,但房产税在财政收入筹集和房地产市场调节上发挥的作用并不显著,其原因主要在于房产税税制要素设计不尽合理、房产税功能定位有偏差.进一步改革的优化路径是：完善税收结构,合理税负分布,稳定和优化房地产宏观税负;合理设计房产税税制要素,实现房产税向存量房逐步过渡;清理不合理的行政事业性收费,设立配套税,打包征收;逐步把房产税培育为地方主体税种,以降低财政对土地出让金的依赖.通过以上改革,实现房地产税收体系的整合和房地产税制的重塑,为我国房地产市场稳健运行建立税收制度基础.

Paths Choice of Optimization for Shanghai Property Tax Reform

Shanghai property tax reform pilot has carried out more than three years, and it also has achieved reform-demonstration effect. However, the role which property tax reform plays in terms of functions of raising fiscal revenue and regulating the real estate market is not significant. The main reasons contain that the taxation factors of property tax are not designed entirely reasonable and the function position of property tax is off the accurate track. Accordingly, optimized paths of further reform are put forward. Firstly, tax structure should be perfected, the tax burden should be distributed reasonably, and the total tax burden should he stabilized and optimized. Secondly, the tax factors of property tax should be designed justifiably, and the tax burden is able to transited to stock housing. Thirdly, unjustifiable administrative charges should be canceled, and supporting taxes should be established and merged together to raise together. Fourthly, local government should gradually Through establish cultivate property tax to be the major tax and reduce dependence on land-transferring fees. the above reforms, the real state taxation system will be integrated and remolded, which will a concrete foundation for steady operation of our country real state markets.