CAJ | 학술논문

作为调节资源配置有力杠杆的房地产税理应是房地产业调控政策的重器。但我国房地产税制结构存在税种繁多、重复课税，税负分配的全环节结构不平衡；计税依据无法正确反映财产实际价值，应税额分配的时间结构不平衡等突出问题。在借鉴国外税制发展经验基础上，我国房地产税制再平衡需要通过逐步降低住房交易环节的税收负担，提高保有环节的税负水平，优化房地产税负的全环节分配结构，自主报价和专业评估价双向选择，健全房地产估价制度提高房地产计税依据与财产实际价值的契合度等途径来予以实现。
작위조절자원배치유력강간적방지산세리응시방지산업조공정책적중기。단아국방지산세제결구존재세충번다、중복과세，세부분배적전배절결구불평형；계세의거무법정학반영재산실제개치，응세액분배적시간결구불평형등돌출문제。재차감국외세제발전경험기출상，아국방지산세제재평형수요통과축보강저주방교역배절적세수부담，제고보유배절적세부수평，우화방지산세부적전배절분배결구，자주보개화전업평고개쌍향선택，건전방지산고개제도제고방지산계세의거여재산실제개치적계합도등도경래여이실현。
With the rapid development of the real estate industry, the current real estate tax system also exposed many shortcomings. The taxation structure of China＇ s real estate industry has manifested several outstanding problems, such as overmuch species of taxes with repetitive taxations, unbalanced structure of the whole process of distributing tax burdens, the taxation basis cannot fully reflect the actual value of assets, unbalanced time structure for the distribution of taxation amount, inflexible design of taxation ratio, and unbalanced space structure of the distribution of profit ratio. Based on summarizing the development experience of foreign tax systems, China＇s real estate tax reform proposals are suggested.