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中国的房地产税改革已经进入立法完善阶段,学者对房地产税在中国背景下从政策层面和技术层面分别进行了较多探讨。鉴于中国和美国在诸多方面的可比性,本文将房地产税在美国的相关研究归结为几大类主题,分别从房地产税作为地方税、对房价的影响、税负归宿、公平性以及与地区间财力差异的关系等角度对房地产税的相关研究文献进行了全面梳理和理论述评。这些研究对厘清中国的房地产税改革可能带来的相关社会经济效应具有重要的借鉴意义,有助于进行房地产税制度设计时能够提前进行配套政策的综合筹划。
China’s real estate tax reform has entered the stage of legislative improvement, scholars on the real estate tax in the context of China from the policy level and technical level respectively conducted more discussions. In view of the comparability of China and the United States in many aspects, this article attributed the related research on real estate tax in the United States to several major categories of topics, from the real estate tax as a local tax, the impact on housing prices, the tax burden, fairness and inter-regional financial resources The relationship between the different perspectives of real estate tax research literature related to a comprehensive review and theoretical review. These researches have important referential significance to clarify the related social and economic effects that the real estate tax reform in China may bring, and help to carry out comprehensive planning of supporting policies in advance when designing the real estate tax system.