摘要
鉴于我国土地资源不合理利用严重与财产和收入分配差距的不断扩大,我国房地产税制改革的主体功能目标应该是促进土地资源配置效率的提高与维护财产和收入分配的社会公平,其税种设置应按照"宽税基、低税率、少减免、简便征管"原则分别在地产税和房产税目下进行,地产税目下按土地取得途径不同设置耕地占用税和城镇土地使用税,房产税目下在房产的交易环节仅设契税、印花税和营业税,在保有环节设置物业税。
Based on the irrational utilization of land and the increasingly widen disparity of property and income distribution in China, the primary functional targets of tax system reformation about real estate is to promote the efficiency of land resource utilization and keep social justice on division of property and revenue, Its categories should be setted respectively under the class of estate taxation and house taxation on the principle of ＂wide tax base, low tax rate, less deduction and ease management＂. In estate taxtion, it should set tax on land occupation and tax on urban land use according to the different obtaining ways of land; in house taxation, it should set deed tax, stamp tax and sales tax in sales and property tax.
出处
《改革与战略》
北大核心
2008年第8期16-19,共4页
Reformation & Strategy
基金
西南民族大学2008年度博士创新基金项目<影响和调节居民财产性收入分配的税收制度研究>成果系列论文之一(项目编号:08SBS005)
关键词
房地产税制改革
主体功能目标
地产税
房产税
tax system reformation about real estate
the primary functional targets
estate taxation
house taxation
