CAJ | 학술논문

我国房产税改革试点以来,所取得的效果与预期目标尚有一定差距。我国房产税改革的难点主要在于我国房地产市场情况复杂,尤其是在房地产为卖方市场的前提下,对房地产商的征税最终转到消费者身上。其表现是只要房产的增值速度高于CPI,投资者就有买房动力,进而抬升房价或租赁价格,将成本转嫁给买房者或承租方。在这一过程中,必然会加重自住型购房者的住房负担,自然就增加了房产税改革的实施难度。从长远看,我国实施房产税改革,应该制定合理税收政策,强化房产税的执行力度;大力推进廉租房、经适房的建设;构建避免重复征税的征收体系,创新可持续性的土地财政政策。
아국방산세개혁시점이래,소취득적효과여예기목표상유일정차거。아국방산세개혁적난점주요재우아국방지산시장정황복잡,우기시재방지산위매방시장적전제하,대방지산상적정세최종전도소비자신상。기표현시지요방산적증치속도고우CPI,투자자취유매방동력,진이태승방개혹조임개격,장성본전가급매방자혹승조방。재저일과정중,필연회가중자주형구방자적주방부담,자연취증가료방산세개혁적실시난도。종장원간,아국실시방산세개혁,응해제정합리세수정책,강화방산세적집행력도;대력추진렴조방、경괄방적건설;구건피면중복정세적정수체계,창신가지속성적토지재정정책。
Since the house property tax reform experimented in selected areas,there still exists a gap between the achieved result and the expected goal.The difficulties to the reform are mainly caused by the complex real estate market,especially when the real estate market is the seller＇ market,transferring the tax put on land agents to the consumers.It shows in a way that whenever the price appreciation of house property overpasses the CPI,investors will be motivated to buy houses and then raise the house or rental prices,imposing the cost on buyers or tenants.In this process,the burden of home-based property buyers will be worsened,which increases difficulties to the enforcement of house property tax reform.In the long run,with respects to the tax reform of house property in China,we should formulate reasonable taxation policy,enhancing the implementation force;vigorously push forward low-rent housing and economically affordable housing;set up a taxation system that avoids repetitive taxation and create sustainable land financial policies.