我国房产税开征实效分析

文章结合目前已初见的房产税开征效果,分别探讨其对房地产市场、财政收入和社会贫富差距的实际影响,比较其与理论期望的差距与原因,得出房产税的效果是长期的,另外现行的方案有待向存量房开征房产税、采用差异化和累进制税率相结合方向改善,且配套完善的房地产相关政策,才能更好地实施其政府调控作用。

Effectiveness analysis of the property tax levy

In combination has shown signs of real estate tax levy effect,respectively,explore the actual impact on the real estate market,fiscal revenues and social gap between rich and poor,compared with the theoretical expectations gap and the reasons for the property tax effect is obtained long-term,and the other existing programs to be differentiated and progressive tax rate levy of property taxes to the stock room,the combination of the direction to improve and perfect matching of real estate-related policy in order to better implement the role of government regulation.