摘要
2011年沪渝开展房地产税扩围试点至今,房地产税一直是备受关注的热点议题。尽管许多研究认为我国台湾地区房地产税实施经验可以很好借鉴,然而少有关注其税制制度设计与实施中隐藏的问题。通过结合1982—2016年台湾地区20个城市房价以及实质有效税率变化趋势佐证分析发现,长久以来房地产税税基被低估,致使房地产税有效税率极低,对于住房价格调控效果不佳。本研究以此为鉴提出了完善沪渝模式的建议,即(1)有效积极的课税对象时机;(2)科学合理的税基评估模式;以及(3)可靠灵活的税率机制。
With the pilot reform of property tax in Shanghai and Chongqing since 2011,property tax has been a hot topic in the recent years.Many studies believe that the implementation experience of property tax in Taiwan can be used as reference.However,few studies focus on the hidden problems in the design and implementation of property tax system,and its effectiveness in regulating housing prices.Analysing changes in housing prices and property tax rates in 20 cities in Taiwan for the period of 1982to 2016,it was found that the property tax base has been underestimated for a long time,resulting in a very low effective tax rate.Property tax was not obvious for the regulation of housing prices in Taiwan.Three recommendations for improving the pilot reform of property tax in Shanghai and Chongqing was presented in this study,including effective taxation purpose and timing,scientific and reasonable tax base evaluation,and reliable and flexible tax rate mechanism.
作者
林圣豪
Shenghao Lin(College of Construction and Development,Feng Chia University,Taichung 40724,China;School of Government,Nanjing University,Nanjing 210023,China)
出处
《土地经济研究》
2019年第2期74-85,共12页
Journal of Land Economics
关键词
台湾经验
房地产税
沪渝试点
住房价格调控
Taiwan’s experience
property tax
reform pilot
housing price regulation
作者简介
林圣豪,逢甲大学建设学院博士,南京大学政府管理学院博士后。研究方向:土地管理、房地产经济,E-mail:shlin@nju.edu.cn,abcd19900418@gmail.com。
