我国居民房地产税问题研究
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摘要
2013年2月20日国务院常务会议确定了五项加强房地产市场调控政策措施,即“国五条”,这是自2010年1月的“国十一条”、4月的“国十条”、9月的“9.29新政”、2011年1月的“新国八条”以来,国家对房地产市场的第五次调控,引起诸多关注和探讨。房地产业在国民经济与社会发展中占据着重要的地位,是国民经济的支柱型产业,是社会发展中的基础性产业,其景气与否关系着诸多产业的兴衰。然而,一个运行良好、结构完善的房地产市场离不开一个能与市场相吻合、将国家宏观经济政策渗透于市场的、高效的、完备的房地产税收制度。目前,我国房地产税收制度中大部分税种并不能更好的适应房地产业发展的需要,存在的主要问题在于现行税制主要针对房地产交易环节征税,例如新颁布的“国五条”中对二手房买卖需交20%差额个税等政策,并没有完善房地产税制中关于保有环节税收的缺失。
在中国共产党十六届三中全会明确提出,“要在条件具备时对不动产开征统一规范的物业税”(即本文中的房地产税),虽然一直未能得以实施,不过房地产税一直是理论界与实践部门讨论的热点。2011年,我国进入了国民经济和社会发展第十二个五年规划时期,在规划中明确提出：“要按照优化税制结构、公平税收负担、规范分配关系、完善税权配置的原则,研究推进房地产税改革,逐步健全地方税体系,赋予省级政府适当税政管理权限。”财政部财政科学研究所所长贾康也曾提到：“‘十二五’期间中国地方税体系要抓住机遇、尽快打造。将来其中一大支柱就是现在上海、重庆已经先行先试、在不动产保有环节征收的、被称之为房产税的不动产税或房地产税。”所以,不管是从对房地产业宏观调控的角度还是从完善地方税体系的角度,房地产税都将是“十二五”期间值得关注和讨论的焦点。
从梳理和分析国外发达国家和地区的房地产税经验来看,房地产税已经成为地方财政的主要来源,同时对规范房地产市场发展、对房价过快增长的抑制、调节社会收入分配差距以及完善地方税体系等方面的作用在许多国家的实践中已经得到了证明。因此,我国居民房地产税的设立迫在眉睫。
本文是在认真查阅、分析国内外相关文献的基础上,紧紧围绕房地产税的设立,对保有环节房地产征税可能涉及到和已经存在众多争议的主要问题,如对居民征税问题,对土地征税问题,居民是否具有负担能力问题、按评估价值征税问题以及居民的具体税负问题等进行详细的研究和分析,采取实证分析与规范分析相结合的研究方法,根据我国国情,从客观实际出发,提出具体可行的改革思路。既符合财税体制设立的原则,又体现了税收对社会经济活动的调节作用,对居民房地产税的建立,无论是理论还是实践上都有一定意义。
本文共分为四个部分,分别对房地产税的理论、征收居民房地产税的必要性以及可行性进行了详细的分析和阐述,最后根据我国的具体情况对征收居民房地产税的税收制度进行了设计。第一部分是导论。主要介绍论文的选题背景和研究意义,介绍了房地产税的起源、相关概念,包括房地产、房地产税的广义和狭义理解,房地产税的理论依据、特征。着重对理论依据中受益论和新论进行了异同点的比较分析。考察了国内外关于房地产税的研究状况以及论文的研究目的、方法、写作框架以及创新和不足。强调了对房地产税的研究具有十分重要的理论和现实意义。在研究对象方面,明确了论文是对于我国居民征收房地产税所涉及到的相关问题进行研究。第二部分是我国征收居民房地产税的必要性分析。从我国居民住房制度的变革入手,研究了我国住房形式的变化以及相对应的税收的变化,通过对历史沿革的回顾,从筹集地方财政收入、调节收入差距实现社会公平、优化房地产资源配置、促进地方政府提高公共服务能力以及促进房地产市场的健康发展几个角度讨论了征收居民房地产税的必要性,最后分析了我目前的房地产相关税收所存在的主要问题。第三部分是征收居民房地产税的可行性分析。分别从经济、技术、社会、实施几个角度分析了征税的可行性,认为我国土地的国家和集体所有不是征收房地产税的障碍,在技术上可以效仿国外采用评估价值为计税依据来征收房地产税。同时,从社会公平角度考察了征税的可行性,分别对家庭收入与住房价值、居民住房产权形式与住房价值和家庭收入之间的关系进行了相关性分析,从公平性方面提出了征税的建议,最后对征收居民房地产税的具体实施的可行性进行了分析。在实施中会涉及到的对居民家庭造成的税收负担方面,对北京2011年中等收入家庭的收入以及对其拥有房地产的价值进行了分析,测算了30年每种税负所对应的房地产税税率,测算结果表明,针对北京中等收入家庭的标准住宅,如果以评估值的70%作为税基,2.5%-5%的税负范围内,转换后的税率范围是0.22%-0.43%,属于国际上大多数国家的转换税率范围之内。第四部分是对于征收居民房地产税的制度设计,分别对课税对象、纳税人、计税依据、税率、优惠政策和配套措施进行了详细的探讨,认为课税对象应该包括农村的房地产和居民的存量房地产,在进行税率设置的时候建议分为两个阶段进行,在保证居民家庭生活水平和对房地产税正确认识的情况下逐渐调高税率；计税依据建议采用评估价值中的市场法计算房地产价值,并按照一定的住房面积和评估价值来计算对居民征税的减免；最后认为征收居民房地产税需要在完善财产登记制度、建立房地产价值评估体系以及调整相应税制的基本条件下进行。第四部分可以说是对前面的总结。
论文可能的创新点主要表现在以下几个方面：第一,站在理论的高度上研究了开征房地产税的必要性和可行性,对房产和地产征税的理论依据发展历程和现实问题分别进行讨论,并认为我们可以克服对土地所有权的顾虑,对房产和地产合并征收房地产税,这将有利于健全房地产相关税制。第二,通过对居民家庭收入与房地产价值,住房产权形式与家庭收入、房地产价值之间的相关性分析讨论了征收居民房地产税的可行性,同时以北京为例对征收居民房地产税对家庭的负担影响进行了三十年的测算,并测算出一个符合征税原则又可以被居民接受的税率。第三,在深入研究和分析我国房地产税的变迁以及国外征收房地产税经验的基础上,针对我国具体国情设计房地产税制框架体系,为我国房地产税的开征提供了理论的基础和实践的指导,为相关政策制定部门提供了一定的参考。当然,研究也存在很多不足和需要改进之处,主要表现在：第一,在实证检验方面,由于数据的有限,只能进行某个城市的某类收入家庭的税负的测算。第二,在房地产税制框架设计方面还比较笼统,其中的许多政策还有待检验,尚需不断的修改和完善。
总之,征收房地产税是我国经济社会发展的内在需求。而对于征收居民房地产税的研究,不仅对规范房地产市场的发展,调节收入分配差距有着重要意义,同时对我国地方财政税收体制的健全也有着不可忽略的作用。希望通过本文的研究,能够为我国居民房地产税的建立以及征收起到一定的推动和参考作用。
On Feb20th2013, during the executive meeting, Chinese State Department confirms five measures to enhance adjusting and controlling internal Real estate market, which is called National5Policies. This is the5th time to adjust and control the market since Jan2010, which makes many focuses a discussions. Realty business has always played an important role in the national economy and social development. It is the basic and supporting of national economy and has relationships with other businesses. However, a well-running Real estate market needs an efficient and self-contained tax system, which can fit close with the internal market and have the national economic policy to influence the market. At the present time, most tax categories of Chinese real estate tax system cannot well fit with the development of realty business. The main problem is that the current tax system is aiming at the real estate trading, such as the newly publicized National5Policies prescribes that the second hand house trading will be collected20%balance tax but it has nothing relating with retain tax.
In2003, the3rd Session of the16th Central Committee of the Party put forth that it is necessary to collect property tax (Real estate tax) when the condition is ready. However, it has not been carried out and Real estate tax becomes the center of the debate between the theorists and the practice departments. The national Twelfth Five-Year Plan mentions that according to the principles of optimizing tax system structure, fairing tax burden, Standardizing the distribution relationship and improving the tax power allocation, Real estate tax reform will be carried out, regular local tax system will be established and local government will have more tax administration authorities. The financial institute director of finance ministry has also mentioned that during the national Twelfth Five-Year Plan, Chinese local tax system need to seize the opportunity and be founded as quickly as possible. In the future, the Real estate tax will become one of the biggest supporting and it has already been tested in Shang Hai and Chong Qing. So Real estate tax will become the center of the discussion during the national Twelfth Five-Year Plan.
Reference and analyzing the residential Real estate tax experience of developed countries; Residential Real estate tax has become the primary source of the local financial. Meanwhile, it can standard the development of Real estate market, control the housing price not to rise too fast, adjust the social income distribution gap, improve local financial system and tax system, guide the right housing consumption and change local public service support capacity. All these function have been proved in many countries'practices. So it is very urgent to establish Chinese Real estate tax
By consulting and analyzing related scholastic works, this article focuses on the main problems caused by the real residential estate tax in house having and holding, such as tax collection for the residents and the land, tax collection by assessed valuation value. It also studies these problems from Chinese objective reality and raises particular reform design. In this article, you can find the principle of founding well-developing tax system; also you can find the demand of tax adjusting social economic action. It has very important meaning for both theory and practice.
There are4parts in the article, describing residential real estate tax theory, the objective reality problem for collecting real residential estate tax, and the structure design for the real residential estate tax and so on. The first part is the introduction part. It mainly introduces the background and significance of the thesis, the origin of the real estate tax, related concept, the research situation inside country and abroad, the aim of the research, research method, writing framework as well as innovative and deficiencies. Especially compare the similarities and differences between the benefit theory and new theory. And make the research is clearly for the problem about our real residential estate tax and related problems. It emphasizes the important theory and practical meaning to study real estate tax and presentation the structure of the article. The second part is the necessities for our residential real estate tax analysis. Start from residential housing system changes history, and the corresponding changes in the tax system, from raising local financial revenue, adjust the income gap to achieve social justice, optimize the allocation of real estate resources, promoting local governments to improve public service capacity, and promote the healthy development of the real estate market, discussed in terms of the necessities of residential real estate tax, the last of is the main problems of the current real estate tax related system. The third part is the feasibility analysis of the residential real estate tax levied. From several angles of the economic, technical, social, the implementation of the feasibility of taxation, that our national and collective land real estate tax obstacles, it is technically possible to follow the example of foreign assessed value tax basis to impose real estate tax. The same time, from the angle of social equity investigated the feasibility of taxation, the correlation analysis of the relationship between household income and housing values, residential housing in the form of property rights and housing values and household income, respectively, from the fairness of the tax the recommendations of the analysis of the feasibility of the specific implementation of the levy real estate tax of residents. Be involved in the implementation of the tax burden in households, the2011middle-income family's income and the value of real estate analysis, estimates of30years for each tax burden corresponding to the real estate tax rate It turns out that standard housing for middle-income families,70%of the appraised value as the tax base, the tax burden within the range of2.5%to5%conversion rate range of0.22%-0.43%, are big international within the scope of the conversion rate in most countries. The fourth part is the design of the system for the levy of residential real estate tax on the object of taxation, taxpayers, tax basis, tax rates, preferential policies and supporting measures are discussed in detail that taxation should be targeted at the real estate and residents of rural areas stock of real estate during the tax rate is set when the proposed two stages, gradually increase the tax rate in household living standards and a correct understanding of the'real estate tax; tax pursuant to the proposed use of the appraised value of the market approach calculate the value of real estate and calculated according to the housing area and the appraised value of the tax relief to the residents; concluded that the residential real estate tax need to improve the property registration system, establish the basic conditions of the real estate value assessment system, and adjust the tax system. The fourth part is a summary of the previous.
The innovation of this article is the following points:
1. By using tax theory, it discusses the rationality and practicability of real estate tax collection in theory. By overcoming the apprehension to land ownership and merging house property and land property, and collecting tax together, it is propitious to improve the relating house tax system.
2. To keep the house price not to rise too fast, to promote realty industry to well develop and to guide the resident to consume reasonability. At the same time, it is propitious to improve local financial system, to encourage local government to increase the investment in public service. In Beijing, for example by the household income and the value of real estate, housing in the form of property rights and household income, the correlation analysis between the value of real estate to discuss the feasibility of collection of residential real estate tax on residential real estate tax impact on the burden of the family three decades of estimates and estimates a tax rate in line with the principle of taxation can be accepted by residents.
3. Based on the research and analysis of Chinese residential real estate tax's history and abroad tax collection experience, it designs tax system framework according to national condition. It provides practical guidance for Chinese real estate tax collection and offers reference for related department to make policy.
Certainly, this article still has some shortcomings as the following:
1. For the result inspection, due to the test points establish too short, it is very hard to collect tax data and it is impossible to get more real data to analyze the influence of the tax collection to local financial incomes, house price and residents purchase tendency.
2. It is ambiguous on framework design of real estate tax system. Many of the measures are not clear and need to be amended.
Real estate tax collection is the demand of Chinese market economy. It is also the inner requirement of Chinese social and economic development. It has very important meanings to research real estate tax for Chinese real estate market, Chinese social and economic development, adjusting market structure and modifying local financial system. I hope the theory analysis to real estate tax; the problem solving and the practical design can push forward the establishment and collection of Chinese real estate tax and offer some references.
在中国共产党十六届三中全会明确提出,“要在条件具备时对不动产开征统一规范的物业税”(即本文中的房地产税),虽然一直未能得以实施,不过房地产税一直是理论界与实践部门讨论的热点。2011年,我国进入了国民经济和社会发展第十二个五年规划时期,在规划中明确提出：“要按照优化税制结构、公平税收负担、规范分配关系、完善税权配置的原则,研究推进房地产税改革,逐步健全地方税体系,赋予省级政府适当税政管理权限。”财政部财政科学研究所所长贾康也曾提到：“‘十二五’期间中国地方税体系要抓住机遇、尽快打造。将来其中一大支柱就是现在上海、重庆已经先行先试、在不动产保有环节征收的、被称之为房产税的不动产税或房地产税。”所以,不管是从对房地产业宏观调控的角度还是从完善地方税体系的角度,房地产税都将是“十二五”期间值得关注和讨论的焦点。
从梳理和分析国外发达国家和地区的房地产税经验来看,房地产税已经成为地方财政的主要来源,同时对规范房地产市场发展、对房价过快增长的抑制、调节社会收入分配差距以及完善地方税体系等方面的作用在许多国家的实践中已经得到了证明。因此,我国居民房地产税的设立迫在眉睫。
本文是在认真查阅、分析国内外相关文献的基础上,紧紧围绕房地产税的设立,对保有环节房地产征税可能涉及到和已经存在众多争议的主要问题,如对居民征税问题,对土地征税问题,居民是否具有负担能力问题、按评估价值征税问题以及居民的具体税负问题等进行详细的研究和分析,采取实证分析与规范分析相结合的研究方法,根据我国国情,从客观实际出发,提出具体可行的改革思路。既符合财税体制设立的原则,又体现了税收对社会经济活动的调节作用,对居民房地产税的建立,无论是理论还是实践上都有一定意义。
本文共分为四个部分,分别对房地产税的理论、征收居民房地产税的必要性以及可行性进行了详细的分析和阐述,最后根据我国的具体情况对征收居民房地产税的税收制度进行了设计。第一部分是导论。主要介绍论文的选题背景和研究意义,介绍了房地产税的起源、相关概念,包括房地产、房地产税的广义和狭义理解,房地产税的理论依据、特征。着重对理论依据中受益论和新论进行了异同点的比较分析。考察了国内外关于房地产税的研究状况以及论文的研究目的、方法、写作框架以及创新和不足。强调了对房地产税的研究具有十分重要的理论和现实意义。在研究对象方面,明确了论文是对于我国居民征收房地产税所涉及到的相关问题进行研究。第二部分是我国征收居民房地产税的必要性分析。从我国居民住房制度的变革入手,研究了我国住房形式的变化以及相对应的税收的变化,通过对历史沿革的回顾,从筹集地方财政收入、调节收入差距实现社会公平、优化房地产资源配置、促进地方政府提高公共服务能力以及促进房地产市场的健康发展几个角度讨论了征收居民房地产税的必要性,最后分析了我目前的房地产相关税收所存在的主要问题。第三部分是征收居民房地产税的可行性分析。分别从经济、技术、社会、实施几个角度分析了征税的可行性,认为我国土地的国家和集体所有不是征收房地产税的障碍,在技术上可以效仿国外采用评估价值为计税依据来征收房地产税。同时,从社会公平角度考察了征税的可行性,分别对家庭收入与住房价值、居民住房产权形式与住房价值和家庭收入之间的关系进行了相关性分析,从公平性方面提出了征税的建议,最后对征收居民房地产税的具体实施的可行性进行了分析。在实施中会涉及到的对居民家庭造成的税收负担方面,对北京2011年中等收入家庭的收入以及对其拥有房地产的价值进行了分析,测算了30年每种税负所对应的房地产税税率,测算结果表明,针对北京中等收入家庭的标准住宅,如果以评估值的70%作为税基,2.5%-5%的税负范围内,转换后的税率范围是0.22%-0.43%,属于国际上大多数国家的转换税率范围之内。第四部分是对于征收居民房地产税的制度设计,分别对课税对象、纳税人、计税依据、税率、优惠政策和配套措施进行了详细的探讨,认为课税对象应该包括农村的房地产和居民的存量房地产,在进行税率设置的时候建议分为两个阶段进行,在保证居民家庭生活水平和对房地产税正确认识的情况下逐渐调高税率；计税依据建议采用评估价值中的市场法计算房地产价值,并按照一定的住房面积和评估价值来计算对居民征税的减免；最后认为征收居民房地产税需要在完善财产登记制度、建立房地产价值评估体系以及调整相应税制的基本条件下进行。第四部分可以说是对前面的总结。
论文可能的创新点主要表现在以下几个方面：第一,站在理论的高度上研究了开征房地产税的必要性和可行性,对房产和地产征税的理论依据发展历程和现实问题分别进行讨论,并认为我们可以克服对土地所有权的顾虑,对房产和地产合并征收房地产税,这将有利于健全房地产相关税制。第二,通过对居民家庭收入与房地产价值,住房产权形式与家庭收入、房地产价值之间的相关性分析讨论了征收居民房地产税的可行性,同时以北京为例对征收居民房地产税对家庭的负担影响进行了三十年的测算,并测算出一个符合征税原则又可以被居民接受的税率。第三,在深入研究和分析我国房地产税的变迁以及国外征收房地产税经验的基础上,针对我国具体国情设计房地产税制框架体系,为我国房地产税的开征提供了理论的基础和实践的指导,为相关政策制定部门提供了一定的参考。当然,研究也存在很多不足和需要改进之处,主要表现在：第一,在实证检验方面,由于数据的有限,只能进行某个城市的某类收入家庭的税负的测算。第二,在房地产税制框架设计方面还比较笼统,其中的许多政策还有待检验,尚需不断的修改和完善。
总之,征收房地产税是我国经济社会发展的内在需求。而对于征收居民房地产税的研究,不仅对规范房地产市场的发展,调节收入分配差距有着重要意义,同时对我国地方财政税收体制的健全也有着不可忽略的作用。希望通过本文的研究,能够为我国居民房地产税的建立以及征收起到一定的推动和参考作用。
On Feb20th2013, during the executive meeting, Chinese State Department confirms five measures to enhance adjusting and controlling internal Real estate market, which is called National5Policies. This is the5th time to adjust and control the market since Jan2010, which makes many focuses a discussions. Realty business has always played an important role in the national economy and social development. It is the basic and supporting of national economy and has relationships with other businesses. However, a well-running Real estate market needs an efficient and self-contained tax system, which can fit close with the internal market and have the national economic policy to influence the market. At the present time, most tax categories of Chinese real estate tax system cannot well fit with the development of realty business. The main problem is that the current tax system is aiming at the real estate trading, such as the newly publicized National5Policies prescribes that the second hand house trading will be collected20%balance tax but it has nothing relating with retain tax.
In2003, the3rd Session of the16th Central Committee of the Party put forth that it is necessary to collect property tax (Real estate tax) when the condition is ready. However, it has not been carried out and Real estate tax becomes the center of the debate between the theorists and the practice departments. The national Twelfth Five-Year Plan mentions that according to the principles of optimizing tax system structure, fairing tax burden, Standardizing the distribution relationship and improving the tax power allocation, Real estate tax reform will be carried out, regular local tax system will be established and local government will have more tax administration authorities. The financial institute director of finance ministry has also mentioned that during the national Twelfth Five-Year Plan, Chinese local tax system need to seize the opportunity and be founded as quickly as possible. In the future, the Real estate tax will become one of the biggest supporting and it has already been tested in Shang Hai and Chong Qing. So Real estate tax will become the center of the discussion during the national Twelfth Five-Year Plan.
Reference and analyzing the residential Real estate tax experience of developed countries; Residential Real estate tax has become the primary source of the local financial. Meanwhile, it can standard the development of Real estate market, control the housing price not to rise too fast, adjust the social income distribution gap, improve local financial system and tax system, guide the right housing consumption and change local public service support capacity. All these function have been proved in many countries'practices. So it is very urgent to establish Chinese Real estate tax
By consulting and analyzing related scholastic works, this article focuses on the main problems caused by the real residential estate tax in house having and holding, such as tax collection for the residents and the land, tax collection by assessed valuation value. It also studies these problems from Chinese objective reality and raises particular reform design. In this article, you can find the principle of founding well-developing tax system; also you can find the demand of tax adjusting social economic action. It has very important meaning for both theory and practice.
There are4parts in the article, describing residential real estate tax theory, the objective reality problem for collecting real residential estate tax, and the structure design for the real residential estate tax and so on. The first part is the introduction part. It mainly introduces the background and significance of the thesis, the origin of the real estate tax, related concept, the research situation inside country and abroad, the aim of the research, research method, writing framework as well as innovative and deficiencies. Especially compare the similarities and differences between the benefit theory and new theory. And make the research is clearly for the problem about our real residential estate tax and related problems. It emphasizes the important theory and practical meaning to study real estate tax and presentation the structure of the article. The second part is the necessities for our residential real estate tax analysis. Start from residential housing system changes history, and the corresponding changes in the tax system, from raising local financial revenue, adjust the income gap to achieve social justice, optimize the allocation of real estate resources, promoting local governments to improve public service capacity, and promote the healthy development of the real estate market, discussed in terms of the necessities of residential real estate tax, the last of is the main problems of the current real estate tax related system. The third part is the feasibility analysis of the residential real estate tax levied. From several angles of the economic, technical, social, the implementation of the feasibility of taxation, that our national and collective land real estate tax obstacles, it is technically possible to follow the example of foreign assessed value tax basis to impose real estate tax. The same time, from the angle of social equity investigated the feasibility of taxation, the correlation analysis of the relationship between household income and housing values, residential housing in the form of property rights and housing values and household income, respectively, from the fairness of the tax the recommendations of the analysis of the feasibility of the specific implementation of the levy real estate tax of residents. Be involved in the implementation of the tax burden in households, the2011middle-income family's income and the value of real estate analysis, estimates of30years for each tax burden corresponding to the real estate tax rate It turns out that standard housing for middle-income families,70%of the appraised value as the tax base, the tax burden within the range of2.5%to5%conversion rate range of0.22%-0.43%, are big international within the scope of the conversion rate in most countries. The fourth part is the design of the system for the levy of residential real estate tax on the object of taxation, taxpayers, tax basis, tax rates, preferential policies and supporting measures are discussed in detail that taxation should be targeted at the real estate and residents of rural areas stock of real estate during the tax rate is set when the proposed two stages, gradually increase the tax rate in household living standards and a correct understanding of the'real estate tax; tax pursuant to the proposed use of the appraised value of the market approach calculate the value of real estate and calculated according to the housing area and the appraised value of the tax relief to the residents; concluded that the residential real estate tax need to improve the property registration system, establish the basic conditions of the real estate value assessment system, and adjust the tax system. The fourth part is a summary of the previous.
The innovation of this article is the following points:
1. By using tax theory, it discusses the rationality and practicability of real estate tax collection in theory. By overcoming the apprehension to land ownership and merging house property and land property, and collecting tax together, it is propitious to improve the relating house tax system.
2. To keep the house price not to rise too fast, to promote realty industry to well develop and to guide the resident to consume reasonability. At the same time, it is propitious to improve local financial system, to encourage local government to increase the investment in public service. In Beijing, for example by the household income and the value of real estate, housing in the form of property rights and household income, the correlation analysis between the value of real estate to discuss the feasibility of collection of residential real estate tax on residential real estate tax impact on the burden of the family three decades of estimates and estimates a tax rate in line with the principle of taxation can be accepted by residents.
3. Based on the research and analysis of Chinese residential real estate tax's history and abroad tax collection experience, it designs tax system framework according to national condition. It provides practical guidance for Chinese real estate tax collection and offers reference for related department to make policy.
Certainly, this article still has some shortcomings as the following:
1. For the result inspection, due to the test points establish too short, it is very hard to collect tax data and it is impossible to get more real data to analyze the influence of the tax collection to local financial incomes, house price and residents purchase tendency.
2. It is ambiguous on framework design of real estate tax system. Many of the measures are not clear and need to be amended.
Real estate tax collection is the demand of Chinese market economy. It is also the inner requirement of Chinese social and economic development. It has very important meanings to research real estate tax for Chinese real estate market, Chinese social and economic development, adjusting market structure and modifying local financial system. I hope the theory analysis to real estate tax; the problem solving and the practical design can push forward the establishment and collection of Chinese real estate tax and offer some references.
引文
① 参见白云：《西方典型发达国家物业税发展情况比较研究》,《河北法学》2006年第5期；樊华、叶艳妹：《英国房地产税制简介》,《涉外税务》2005年第5期。
② 计算数据参见《中国统计年鉴2012》,北京：中国统计出版社。
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① http://www.stats-sh.gov.cn/fxbg/201202/239219.html
① 美国乔治亚大学安德鲁杨政策研究中心Roy Bah和Sally Wallace在对发展中国家房产税的研究中提出的。
① 《鄂尔多斯官方回应鬼城说法新区房价已达6000元》,《21世纪经济报道》2010年4月13日。
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① 数据来源：中国统计年鉴(2006),2006年后的统计年鉴均未显示实有房屋建筑面积
① http://finance.sina.com.cn/stock/usstock/shsj/20121005/161013294353.shtml.
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① 参见白云：《西方典型发达国家物业税发展情况比较研究》,《河北法学》2006年第5期。
① 由于国家统计局不公开相关数据,作者无法获得测算所需数据,所以经过刘洪玉教授的允许,图3-2至图3-5均来自于刘洪玉教授的文章：刘洪玉,郭晓肠,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 由于国家统计局不公开相关数据,作者无法获得论文测算所需数据,所以经过刘洪玉教授的允许,图3-6至图3-9均引用自刘洪玉教授的文章；刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.在此,对刘洪玉教授的帮助表示感谢!
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 关于住房产权形式的分类,参见国家统计局：《2010年全国城镇住户基本情况抽样调查制度》,北京：中国统计出版社,2011年
① 资料来源；国家统计局,REICO数据库
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
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② 计算数据参见《中国统计年鉴2012》,北京：中国统计出版社。
布阿吉尔贝尔：《谷物论：论财富、货币和赋税的性质》,商务印书馆1979年版,第22页。
① 转引自[美]丹尼斯.J.麦肯齐：《房地产经济学》,张友仁译,经济科学出版社2003年,第254页。
② 郭庆旺等：《当代西方税收学》,东北财经大学出版社1997年,第236页。
③ 亚当.斯密：《国民财富的原因和性质的研究》上卷,商务印书馆1972年,第47页。
④ 亚当.斯密：《国民财富的原因和性质的研究》下卷,商务印书馆1974年,第388页。
① 王传纶、高培勇：《当代西方财政经济理论》,商务印书馆1995年,第26l页。
① Oates, W.E., Federalism and Government Finance, in Modern Public Finance, John S. Quigley and Eugene Smolensky(eds.), Cambridge, MA:Harvard University Press,1944,126-161.
① 黄凤羽：《美国财产税政策及其优惠机制》,《涉外税务》2007年第7期。
① http://www.stats-sh.gov.cn/fxbg/201202/239219.html
① 美国乔治亚大学安德鲁杨政策研究中心Roy Bah和Sally Wallace在对发展中国家房产税的研究中提出的。
① 《鄂尔多斯官方回应鬼城说法新区房价已达6000元》,《21世纪经济报道》2010年4月13日。
② 《银滩海景房,美丽的谎言》,央视网,http://space.tv.cctv.com/video/VIDE1258556907055883。
① 《欧洲向闲置房开战》,新华网,http://www.xinhuanet.com,2008年7月16日。
① 数据来源：中国统计年鉴(2006),2006年后的统计年鉴均未显示实有房屋建筑面积
① http://finance.sina.com.cn/stock/usstock/shsj/20121005/161013294353.shtml.
① 《马克思恩格斯全集》(第25卷),人民出版社1975年版,第714页。
② 《马克思恩格斯全集》(第25卷),人民出版社1975年版,第88页。
① 2000-2012年的《中国国土资源年鉴》。
① 参见白云：《西方典型发达国家物业税发展情况比较研究》,《河北法学》2006年第5期。
① 由于国家统计局不公开相关数据,作者无法获得测算所需数据,所以经过刘洪玉教授的允许,图3-2至图3-5均来自于刘洪玉教授的文章：刘洪玉,郭晓肠,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 由于国家统计局不公开相关数据,作者无法获得论文测算所需数据,所以经过刘洪玉教授的允许,图3-6至图3-9均引用自刘洪玉教授的文章；刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.在此,对刘洪玉教授的帮助表示感谢!
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 关于住房产权形式的分类,参见国家统计局：《2010年全国城镇住户基本情况抽样调查制度》,北京：中国统计出版社,2011年
① 资料来源；国家统计局,REICO数据库
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
① 刘洪玉,郭晓旸,姜沛言.房产税制度改革中的税负公平性问题[J].清华大学学报(哲学社会科学版),2012(6)：18-26,156.
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