西部论坛
西部論罈
서부론단
JOURNAL OF CHONGQING TECHNOLOGY AND BUSINESS UNIVERSITY(WEST FORUM)
2014年
1期
46-52
,共7页
房产税改革%房产市场调控%收入分配调节%地方财政收入%土地财政%住房制度体系%房产税扩围改革%房产税税制设计
房產稅改革%房產市場調控%收入分配調節%地方財政收入%土地財政%住房製度體繫%房產稅擴圍改革%房產稅稅製設計
방산세개혁%방산시장조공%수입분배조절%지방재정수입%토지재정%주방제도체계%방산세확위개혁%방산세세제설계
property tax reform%real estate market regulation%income distribution adjustment%local financial revenue%land finance%housing institutional system%property tax enlargement reform%property tax system design
重庆房产税试点改革的实际效果并不显著：在调节居民收入分配方面，虽然政策的出发点在于减少社会财富分配的不均，但房产税规模偏小使其调节收入分配的作用有限；在调控房产市场价格方面，虽然限制了高端消费，但对整体房价影响有限；在组织财政收入方面，虽然房产税对财政收入的构成具有一定的影响，但其在地方财政收入中占比很低。但从长远来看，试点方案的实施有利于对房地产市场的结构调整，并对推进住房制度体系建设具有极为重要的作用。因此，重庆房产税改革试点的制度建设意义远大于实施效果。应积极推进公租房、安置房建设，合理引导刚性需求，构建“低端有保障、中端有市场、高端有约束”的住房制度体系；提升房产税对财政收入的贡献度，降低地方政府对土地财政的依赖性；改进房产税税制设计，稳步推进房产税扩围改革。
重慶房產稅試點改革的實際效果併不顯著：在調節居民收入分配方麵，雖然政策的齣髮點在于減少社會財富分配的不均，但房產稅規模偏小使其調節收入分配的作用有限；在調控房產市場價格方麵，雖然限製瞭高耑消費，但對整體房價影響有限；在組織財政收入方麵，雖然房產稅對財政收入的構成具有一定的影響，但其在地方財政收入中佔比很低。但從長遠來看，試點方案的實施有利于對房地產市場的結構調整，併對推進住房製度體繫建設具有極為重要的作用。因此，重慶房產稅改革試點的製度建設意義遠大于實施效果。應積極推進公租房、安置房建設，閤理引導剛性需求，構建“低耑有保障、中耑有市場、高耑有約束”的住房製度體繫；提升房產稅對財政收入的貢獻度，降低地方政府對土地財政的依賴性；改進房產稅稅製設計，穩步推進房產稅擴圍改革。
중경방산세시점개혁적실제효과병불현저：재조절거민수입분배방면，수연정책적출발점재우감소사회재부분배적불균，단방산세규모편소사기조절수입분배적작용유한；재조공방산시장개격방면，수연한제료고단소비，단대정체방개영향유한；재조직재정수입방면，수연방산세대재정수입적구성구유일정적영향，단기재지방재정수입중점비흔저。단종장원래간，시점방안적실시유리우대방지산시장적결구조정，병대추진주방제도체계건설구유겁위중요적작용。인차，중경방산세개혁시점적제도건설의의원대우실시효과。응적겁추진공조방、안치방건설，합리인도강성수구，구건“저단유보장、중단유시장、고단유약속”적주방제도체계；제승방산세대재정수입적공헌도，강저지방정부대토지재정적의뢰성；개진방산세세제설계，은보추진방산세확위개혁。
The real effect of Chongqing ’s property tax reform is not significant,in the perspective of income distribution regulation of the residents,although the aim of the policies is to reduce the unbalanced social wealth distribution,the small scale property tax makes its income distribution regulation limited,however,in the perspective of real estate price,although the high-end consumption is restricted,its influence on real estate price as a whole is limited,in the perspective of organizational finance revenue,although property tax has certain influence on the composition of financial revenue, its proportion to local financial revenue is low. From long-term perspective,the implementation of the pilot scheme is helpful to structural adjustment of real estate market and plays a critical role in boosting housing institutional system construction.Thus,system construction significance of Chongqing’s pilot reform of property tax is much bigger than its implementing effect.Chongqing should actively promote the construction of low-income housing and low-rent housing,rationally guide rigid demand,build housing institutional system with “guaranteeing low-end housing consumption, market-oriented middle-end housing consumption and restricted high-end housing consumption”,raise the contribution of property tax to financial revenue,reduce the dependence of local governments on land finance,improve property tax system design and smoothly push forward property tax enlargement reform.
