| 247 | 0 | 78 |
| 下载次数 | 被引频次 | 阅读次数 |
房地产税功能定位是税制要素设计和税法的前提。当今世界主要国家对房地产税功能的定位，大致可分为三种:一是筹集地方财政收入;二是调节收入分配;三是调控房地产市场。本文首先分别以美国、新加坡和日本为例，系统梳理了各国房地产税的形成背景、税制概况、政策效应及原因，然后再结合中国实际，提出我国房地产税功能定位为混合型:首要功能——筹集地方财政收入，重构地方税体系;辅助功能——调节社会贫富差距，优化房地产资源;杜绝功能——调控房地产价格，有效控制市场风险。
Abstract：The function positioning of real estate tax is the premise of the design of tax system elements and tax law. The positioning of the functions of real estate tax in major countries in the world can be roughly divided into three kinds: first,raising local fiscal revenue; second,adjusting income distribution; third,regulating the real estate market. This paper firstly takes the United States,Singapore and Japan as examples to systematically sort out the formation background,tax system overview,policy effects and reasons of the real estate tax in each country. Then,combined with the actual situation in China,it proposes that the function of the real estate tax in China is positioned as a mixed type with the following functions: the primary function is to raise local fiscal revenue and reconstruct the local tax system; the auxiliary function is to adjust the gap between the rich and the poor,optimizing the real estate resources; and the eliminate function is to regulate real estate prices and effectively control market risks.
[1]Decker,J.W.An(in) Effective Tax and Expenditure Limit(TEL):Why County Governments Do not Utilize Their Maximum Allotted Property Tax Rate[J].Public Administration,2023,101(2):376-390．
[2]Shybalkina I.The Role of Organized Groups in Administrative Burdens of Property Taxation[J].Journal of Behavioral Public Administration,2021,4(1):1-14．
[3]张超，吕远．房地产税的国际比较与借鉴[J]．国际税收，2021(2):68-73．
[4]李长生．房地产税功能定位的国际比较研究[J]．经济体制改革，2017(6):166-170．
[5]刘金东，徐震寰，王振威．房地产税应归谁所有?---基本公共服务资本化的视角[J]．经济与管理评论，2021,37(5):91-103．
[6]苏京春，孙蕾．美国房地产税研析:变迁、税制与收入水平[J]．经济研究参考，2020(11):106-119．
[7]Anderson,J.E.Shimul,S.N.State and Local Property,Income,and Sales Tax Elasticity:Estimates from Dynamic Heterogeneous Panels[J].National Tax Journal,2018,71(3):521-546．
[8]?nder,A.S.Schlunk,H.State Taxes,Tax Exemptions,and Elderly Migration[J].The Journal of Regional Analysis&Policy,2015,45(1):47-67．
[9]张平，诸葛安东，孔德安．美国房地产税制度设计特点、优势和问题辨析[J]．国际税收，2022(3):45-56．
[10]Anderson,J.E.State and Local Property,Income,and Sales Tax Elasticity:Estimates from Dynamic Heterogeneous Panels[J].National Tax Journal,2018,71(3):521-546．
[11]Fisher,R.C.State and Local Public Finance[M].London;New York:Routledge,2022．
[12]张平．房地产税的政府层级归属:作为地方税的理论依据与美国经验启示[J]．中国行政管理，2016(12):125-130．
[13]Zodrow,G.R.Taxation in Theory and Practice[M].Singapore:World Scientific Publishing Co Pte Ltd,2019．
[14]苏州工业园区地方税务局课题组，马伟．中国与新加坡财产税税制比较研究[J]．国际税收，2015(12):46-50．
[15]张晓林，李佳．房地产税改革:功能定位、国际比较与税制设计[J]．经济问题，2022(3):84-89．
[16]蔡旺清，满春．日本房地产税制改革特点、经验教训及对我国的启示[J]．建筑经济，2023(9):14-22.
基本信息:
DOI：10.16751/j.cnki.hbkj.2025.06.010
中图分类号:F299.1;F811.4
引用信息:
[1]蔡旺清.房地产税改革:功能定位、国际比较与路径选择——以美国、新加坡和日本为例[J].湖北科技学院学报,2025,45(06):38-47.DOI:10.16751/j.cnki.hbkj.2025.06.010.
基金信息:
广东省哲学社会科学规划学科共建项目“新发展格局下广东省城市竞争力与房地产业耦合协调发展研究”(GD23XYJ83); 广东省教育科学规划项目“财经素养教育赋能粤东西北乡村振兴:作用机理、问题识别与路径选择”(2024GXJK112); 韶关学院博士科研启动基金资助项目(409-99000610)