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随着“营改增”的步步推进,以及土地财政和地方债务等问题的不断显现,地方财政收入的来源已经成为当前我国财税制度改革中一个亟需解决的问题。其中,由各国经验来看,房地产税由于其税基的宽广,非流动性,以及税收收入的稳定性,被认为是成为未来地方主体税种的最佳选择。本文主要从房地产税在组织地方财政收入中的作用和在财政支出中的用途来探讨房地产税在地方财政中的地位。首先阐明我国目前地方财政所面临的困境,通过对国际房地产税以及相关税种的比较,总结房地产税实施的国际经验;同时,对于以上海重庆作为试点的房产税改革情况,尤其是对于地方财政的增收效应进行分析总结,得出房产税增收有限的结论。最后阐明房地产税要成为地方税主体税种所面临的具体问题以及改革的长期性,并提出政策建议。
With the step-by-step promotion of “increasing taxes and increasing taxes ” and the constant appearance of such problems as land finance and local debts, the source of local fiscal revenue has become an urgent problem to be solved in the reform of China’s fiscal and taxation system. Among them, from the experience of various countries, real estate tax is considered as the best choice for the future local subject tax due to its broad tax base, non-liquidity and stability of tax revenue. This article mainly discusses the role of real estate tax in local financial revenue and the role of real estate tax in local government. First of all, it clarifies the current dilemmas faced by local finance in our country, summarizes the international experience of real estate tax through the comparison of international real estate tax and related taxes, and at the same time, as for the pilot reform of real estate tax in Shanghai, Chongqing, especially for local finance Income effect analysis concluded that the income tax increase is limited conclusion. Finally, it clarifies the specific problems that the real estate tax should face as the main taxes of the local tax and the long-term reform, and puts forward policy suggestions.