西部论坛2016，Vol.26Issue(3)：86-93,8.DOI:10.3969/j.issn.1674-8131.2016.03.011
房产税改革的方案选择及财税效应分析
Study on the Real Estate Taxation Reform:Taxation Effects and Blue Print Option
摘要
Abstract
The real estate taxation reform is an important part of the country’s new round of taxation reform because the taxation on the real estate property has its international universal rationality and legitimacy.The real estate taxation reform program of domestic major cities and its tax effect analysis shows that the advantage of discriminatory tax rate scheme is to reduce collection costs,ensuring the fairness of resident taxpayers,but the disadvantage is making the taxpayer burden heavily and is adverse to adjust the gap between the poor and the rich.The advantage of scheme with progressive tax by housing area is able to adjust the gap between the rich and the poor,reflecting"the amount of energy burden"principle,but the disadvantage is likely to be opportunistic taxpayers to evade high taxes and supervision.It should be noted that the scheme of"per person to enjoy a certain area of relief,according to housing size,based on the value or assessed value bulletin at different tax rate"would be the main direction of the future property tax reform.关键词
房产税改革/房产税财税效应/无差别税率/递进税率/混合有差别税率/超额累进税率/量能负担原则/税收公平原则分类
管理科学引用本文复制引用
陈旭佳,周晓津..房产税改革的方案选择及财税效应分析[J].西部论坛,2016,26(3):86-93,8.基金项目
国家社会科学基金青年项目 （）
