房地产税国际比较文章(一) 房地产税功能定位的几个关键问题被引量：16

Some Key Issues concern the Functional Orientation of Real Estate Tax

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摘要在房地产税功能定位的认识上,本文提出了需要加以重视的几个问题:第一,对于国际经验要进行分类吸收,不同类型的房地产税税制体现了功能定位的不同考虑;第二,保有环节按年征收的房地产税不应该承担过多的调节功能,其主要功能应该是为基层地方政府的公共服务融资,而调节作用可以通过流转环节的房地产特别税收实现;第三,房地产税重要性的体现,即占地方税收收入的比重不是绝对的,而是与地方政府的职能密切相关。 More attention needs to be paid to when we considering the functional orientation of real estate tax. First, the international experience should be adopted systematically, different real estate tax system reflect different consideration in the functional orientation. Second, real estate tax levied yearly in tenure segment should not assume the regulation function excessively; the main function of real estate tax is to finance the public service of the local government, while the regulating function could be implemented through special real estate tax levied in circulation segment. Third, the importance of real estate tax is closely related to the function of the local government rather than its proportion in the local tax revenue.

作者满燕云何杨刘威

机构地区印第安纳大学公共与环境事务学院中央财经大学税务学院北京大学-林肯研究院城市发展与土地政策研究中心

出处《国际税收》 CSSCI 北大核心 2014年第10期54-58,共5页 International Taxation In China

关键词房地产税功能定位土地出让 Real estate tax Functional orientation Land leasing

分类号 F811.4 [经济管理—财政学] F299.1 [经济管理—国民经济]

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参考文献4

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