上海市房产税改革的问题分析及对策建议
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摘要
从上海市房产税改革出发,对上海市房产税改革成效进行研究,发现上海市房产税改革对上海市房地产市场并没有明显的影响。根本原因在于房产税收税率设计不合理、收计税依据不合理、税收减免范围过宽、缺少必要的法律依据。建议合理扩大征税范围、改革房产税计税依据、适当加大持有环节的税负、建立健全房产信息管理系统、完善相关的法律制度。
This paper studies the effect of Shanghai real estate tax reform and finds that the reform has exerted no obvious effect on Shanghai real estate market.The fundamental reason is that both the tax basis and the tax rate are unreasonable. Moreover, the scope of tax deduction is too wide, lacking necessary legal basis.It is suggested to reasonably expand the scope of tax collection,reform the tax basis, appropriately increase the tax burden of house-holding, improve information management system of real estate and improve relevant legal system.
This paper studies the effect of Shanghai real estate tax reform and finds that the reform has exerted no obvious effect on Shanghai real estate market.The fundamental reason is that both the tax basis and the tax rate are unreasonable. Moreover, the scope of tax deduction is too wide, lacking necessary legal basis.It is suggested to reasonably expand the scope of tax collection,reform the tax basis, appropriately increase the tax burden of house-holding, improve information management system of real estate and improve relevant legal system.
引文
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[8]庄娜.浅析上海市、重庆市房产税改革[J].改革与开放,2017(2):19-22.
[2]何慧兰.房地产税收对商品房价格的影响研究[J].经济与管理,2008(9):38-40.
[3]贾祖国,王烨晔.房产税对房地产价格的影响[J].中国金融,2013(1):78-79.
[4]李爽.上海和重庆房产税改革试点的案例分析[D].沈阳:辽宁大学,2013.
[5]贾康,李婕.房地产税改革总体框架研究[J].经济研究参考,2014(49):3-28+48.
[6]王妍妮.论我国房地产税改革的现实困境[D].济南:山东大学,2017.
[7]胡绍雨.深化我国房产税改革问题研究---基于沪渝两市试点及国际经验的比较[J].湖南税务高等专科学校学报,2017(2):27-32.
[8]庄娜.浅析上海市、重庆市房产税改革[J].改革与开放,2017(2):19-22.