摘要
从政治经济学视角分析我国房地产税,有利于直面现实挑战,为改革推进明确努力方向。作为普遍征收的财产税--房地产税,在实现填补地方财力缺口和完善宏观调控机制两大目标的同时,亦会推动体制变革、制度调整和发展方式转变。政治经济学视角下的房地产税改革,应实现制度建设与满足收入并行的政策目标,从价格机制和税收归宿切入定位房地产税,兼顾改革的短期影响和长期效应。
Analyzing the real estate tax in China from the perspective of political economy is conducive to facing realistic challenges and defining the direction of reforms. As a universal property tax--real estate tax will not only fulfill the two goals of filling local fiscal deficits and improving macro-control mechanism, but also promote the institutional reform, adjustment of the system and economic transition. From the perspective of political economy, the real estate tax reform need to achieve the policy target of system construction and revenue collection. The orientation of real estate tax should focus on price mechanism and tax incidence, and take into account the short-term and long-term effects of the reform.
出处
《税务研究》
CSSCI
北大核心
2019年第8期58-63,共6页
基金
北京市青年优秀骨干教师资助计划(2018)的阶段性研究成果之一
关键词
政治经济学
房地产税
现代财政制度
地方财力
Political economy
Real estate tax
Modern financial system
Local financial capacity
