本文選題：房地產(chǎn)稅　切入點：“雙刃劍”屬性　出處：《現(xiàn)代經(jīng)濟(jì)探討》2014年02期 　論文類型：期刊論文

【摘要】：不同于其他稅種,房地產(chǎn)稅具有"雙刃劍"屬性,在突出優(yōu)點的同時又蘊藏著極大的缺陷。房地產(chǎn)稅的某些特殊屬性將從根本上影響或制約現(xiàn)行的房產(chǎn)稅試點改革,具體表現(xiàn)在:稅源與稅基分離的屬性是制約存量住房征稅的直接原因;"溢價歸公"的屬性會導(dǎo)致土地出讓金和房地產(chǎn)稅的銜接難題;受益稅的屬性對我國現(xiàn)行試點改革策略的選擇產(chǎn)生了深刻影響;稅負(fù)高度透明的屬性易引發(fā)社會風(fēng)險。房地產(chǎn)稅改革具有非常豐富的內(nèi)涵,是一項系統(tǒng)性工程,應(yīng)制定和執(zhí)行綜合改革方案。
[Abstract]:Different from other kinds of taxes, real estate tax has the attribute of "double-edged sword", which has outstanding advantages and great defects at the same time. Some special attributes of real estate tax will fundamentally influence or restrict the current real estate tax pilot reform. It is shown in the following aspects: the separation of tax source and tax base is the direct reason for restricting the tax collection of housing stock, the attribute of "premium going to the public" will lead to the confluence of the land transfer fee and the real estate tax. The attribute of benefit tax has a profound influence on the choice of our country's current pilot reform strategy, and the attribute of high transparency of tax burden can easily lead to social risk. The reform of real estate tax has a very rich connotation and is a systematic project. A comprehensive reform programme should be formulated and implemented.
【作者單位】： 湖南大學(xué)經(jīng)貿(mào)學(xué)院;
【基金】：國家社會科學(xué)基金項目“經(jīng)濟(jì)社會雙轉(zhuǎn)軌背景下中國房地產(chǎn)稅改革的制度環(huán)境研究”(項目編號:11CJY091) 國家社會科學(xué)基金重點項目“財政政策和信貸政策與產(chǎn)業(yè)政策的協(xié)調(diào)配合研究”(項目編號:12AZD035) 國家社會科學(xué)基金項目“基本醫(yī)療衛(wèi)生服務(wù)共享目標(biāo)下政府衛(wèi)生投入研究”(項目編號:11CJL029)的中間研究成果 湖南省社科基金項目“中國國際貿(mào)易均衡發(fā)展與財稅制度轉(zhuǎn)型改革研究”(項目編號:12JD18)
【分類號】：F812.42;F293.3

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 石子印;;物業(yè)稅功用及風(fēng)險規(guī)避:觀照美國與韓國[J];改革;2010年04期

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