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房产税是中国税收制度中对房屋保有环节课征的一种租金。基于中国房价居高不下的现实,原有的房产税不能对该现实产生任何约束或调控作用,因此,在政府、民众、学界、媒体那里出现了尽快推广有关房地产方面税种的呼吁或主张,以遏制目前的高房价。那么,税收降低房价的约束条件是什么、价格与税收是一种什么关系等问题自然会成为人们拷问、考量的对象。本文试图对上述问题以及涉及的相关命题作一梳理,以利澄清事实真相。一、房产税与房价的基本判断2000~2004年全国平均房价不超过3000元/m~2,基本保持在2000元/m~2到2500元/m~2左右的平均水平。而2005年以后,不断突破
Property tax is a kind of rent levied on the part of housing tenure in China’s tax system. Based on the reality of high housing prices in China, the original property tax can not have any restraint or regulation effect on this reality. Therefore, appeals or propositions have been issued to promote taxes on real estate as soon as possible in the government, the public, academia and the media. Curb the current high prices. So, the tax reduction of housing prices what is the constraint, what is the relationship between price and tax revenue and other issues will naturally become the object of torture, consideration. This article attempts to sort out the above issues and the related propositions involved in order to clarify the truth. First, the basic judgments of property taxes and house prices 2000-2004 the national average house price does not exceed 3,000 yuan / m ~ 2, remained at an average of 2,000 yuan / m ~ 2 to 2,500 yuan / m ~ 2 or so. And after 2005, continue to break through