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本文针对建设部、税务总局等正在研究的对大户型住宅保有环节征收不动产税的政策,分析了政策的调节机制,指出征收不动产税一定要与落实住房实名制相结合才能真正达到抑制住房需求、控制房价涨幅的政策效果。在实名制支持下的不动产税要解决好以下问题:计算家庭拥有的住房总面积和人均面积;确定合适的起征点,分清惩治和鼓励的界限;以住宅总价为纳税依据,采用全额累进税,并且要确定较高的税率。
In this paper, the Ministry of Construction, the State Administration of Taxation and other research is being carried out on the large-scale residential part of the real estate tax levied policy, analysis of the regulatory mechanism of policy, pointed out that the collection of real estate tax must be implemented with the real-name system combined to truly curb housing demand, control Policy effects of price increases. The real estate tax supported by the real-name system should solve the following problems: Calculating the total area of housing and per capita area owned by the family; Determining the appropriate threshold and separating the boundaries of punishment and encouragement; Using the total price of housing as the tax basis, Tax, and to determine a higher tax rate.