CAJ | 학술논문

.文章对我国在个人房产保有环节与流转环节的税收调控政策（分别主要为房产税与房产转让个人所得税）的政策效应（包括房价调控效应、地方政府财政收入调节效应两方面）、法律依据及实际税收征管中的操作难点与障碍进行了比较分析,并对下一步我国以税收政策调控国内房地产市场的政策空间进行了合理预测.研究认为,只有在收入水平不变和住房需求结构不变的一般假设条件下,房产税与房产转让个人所得税才可能具有抑制房地产泡沫的作用,而事实上由于我国居民收入水平与住房刚性需求的上升,房产税与房产转让个人所得税并不能改变房产价格的上升趋势；另外,在我国现行的房产税税基下,其税收收入难以对地方政府的新增税收收入产生重大贡献,在规范合并当前的土地出让金政策之前,在地方政府层面缺乏推广房产税的动力与积极性.
.문장대아국재개인방산보유배절여류전배절적세수조공정책（분별주요위방산세여방산전양개인소득세）적정책효응（포괄방개조공효응、지방정부재정수입조절효응량방면）、법률의거급실제세수정관중적조작난점여장애진행료비교분석,병대하일보아국이세수정책조공국내방지산시장적정책공간진행료합리예측.연구인위,지유재수입수평불변화주방수구결구불변적일반가설조건하,방산세여방산전양개인소득세재가능구유억제방지산포말적작용,이사실상유우아국거민수입수평여주방강성수구적상승,방산세여방산전양개인소득세병불능개변방산개격적상승추세；령외,재아국현행적방산세세기하,기세수수입난이대지방정부적신증세수수입산생중대공헌,재규범합병당전적토지출양금정책지전,재지방정부층면결핍추엄방산세적동력여적겁성.
Through the comparison of policy effects, legal basis, tax revenue collection management between property tax and individual income tax of property transferring, which are the main tax regulation instruments at individual property ten- ure and transferring respectively, the author concludes that only under the assumption that people＇ s income level and the demand structure of real estate keeping the same, can property tax and individual income tax of property transferring curb the real estate bubble and prevent the real estate price from growing up too fast. Actually, because of the rapid income increment, people＇s absolute demand for real estate grows up quickly, which leads to the rapidly increasing tendency of real estate price in China, so property tax and individual income tax of property transferring can do little to change the increasing tendency. In addition, under＂ China＇ s current property tax structure, property tax revenue can＇t contribute significantly to local government receipts, so they won＇ t have enough incentive to implement property tax policy until Land Premium is taken into accouut in property tax and won＇t be levied respectively any longer.