摘要
我国房地产税目前实行的是与时代发展相脱节的管理模式,使得该领域呈现“重流转,轻保有”的现象,房地产税征收不力将无法发挥宏观调控功能,并在房地产税改制过程中产生了课税对象不明晰、课税依据不明确、税制性重复征税等诸多问题。我国房地产税应当以土地和房屋为课税对象,并在立法中引入量能课税,保证税收横向公平,进一步规范房地产行业发展、调整二次分配。我国应当以量能课税原则为指导,重构房地产税税款确定模型,综合考量应税房地产本身所能产生的收益以及纳税人的实际税负能力,确定以房地产使用收益与增值收益为计税依据、房地产当期评估价值乘以税率为具体计算方法,并对税率、纳税人与税收优惠等课税要素作出规制。
The current management model of real estate tax in my country is out of touch with the development of the times, which makes this field present a phenomenon of "focusing on circulation and neglecting possession". The collection of real estate tax is not effective and cannot exert its macro-control function, and taxation has been generated in the process of real estate tax reform.Unclear objects, unclear taxation basis, and taxation duplication of taxation, and many other issues.my country’s real estate tax should be taxed on land and houses, and the introduction of energy-based taxation into the legislation to ensure horizontal fairness of taxation, further regulate the development of the real estate industry, and adjust the secondary distribution. In this paper,guided by the principle of taxable by quantity and energy, it reconstructs the real estate tax determination model, comprehensively considers the income generated by the taxable real estate itself and the actual tax burden of the taxpayer, and determines the real estate use income and value-added income as tax calculation It is based on the specific calculation method of multiplying the assessed value of real estate by the tax rate in the current period, and regulates taxation elements such as tax rate, taxpayers and tax incentives.
作者
曾大鹏
查临平珈
Zeng Dapeng;Zha Linpingjia(East China University of Political Science and Law,Shanghai 200042)
出处
《重庆社会科学》
CSSCI
2022年第7期84-97,共14页
Chongqing Social Sciences
关键词
房地产税
量能课税
立法研究
税款确定
real estate tax
the ability-to-pay principle of taxation
legislative research
tax determination
