摘要
对城镇居民对不动产保有税改革的接受程度与期望的研究表明,改革面临的重要障碍之一是城镇居民的接受程度,不考虑其他因素,仅23.6%的调查对象认为当前有必要且可以开征不动产保有税。受教育水平、家庭住房情况、家庭收入水平影响城镇居民对改革的态度。提高税收的公平性与支出的透明度有利于城镇居民接受改革。对新增与存量住房有差别的,统筹兼顾不动产保有、开发、流转环节的综合性改革方案更加容易被公众接受。不动产保有税改革应在课税对象、税率、减免政策上重点体现公平原则。在政策设计上,应对"新建住房"与"存量住房"、"住房消费"与"住房投资"合理界定并差别对待,关注居民住房情况与收入情况的匹配程度,并构建不动产保有税与居民受益联动机制。
Research about the recognitions and expectations of the public finds that an important obstacle to property tax reform is urban residents＇ recognition of it. Only 23.6 percent of respondents support imposing property tax in the near future. Urban residents＇ education experience, housing condition, income level are closely correlated with their recognitions of property tax reform. Improving the fairness and transparency of the tax can enhance residents＇ recognition of the reform. The reform program offering discriminatory treatments between newly built housing and existing housing, housing consumption and housing investment, and covering development, possession, circulation of real estate is likelier to be accepted. The design of taxation basis, tax rates and tax-free policy should adhere to fair principle. The government should offer discriminatory treatments between newly built housing and existing housing, housing consumption and housing investment, and build relationship between property tax and residents＇ benefits.
出处
《改革》
CSSCI
北大核心
2014年第12期98-106,共9页
Reform
基金
国土资源部软科学研究课题"不动产税制改革研究"(批准号:201320-1)
教育部哲学社会科学研究重大课题攻关项目"我国土地出让制度改革及收益共享机制研究"(批准号:13JZD014)
关键词
不动产保有税改革
税制改革
城镇居民生活质量
property tax reform, reform of tax system, the quality of life of urban residents
