论文部分内容阅读
本文将从征收房地产税对房价的影响与增设遗产税对收入分配的影响两个方面入手,计量我国财产税改革对国民生活的影响。通过观测试点城市(上海、重庆)开征房地产税后房价的变化,总结出房产税对房价有明显的负向作用。对比国际经验,针对我国试行的房产税税制提出建议与展望。分析我国现状,阐述增设遗产税的必要性,并对遗产税对收入的分配效应做出具体说明。最后,对我国遗产税制度的设计提出一些建议。
This article will start from the impact of the collection of real estate tax on the price of housing and the impact of increasing the inheritance tax on income distribution, and measure the impact of property tax reform on the national life. By observing the changes of housing prices after the introduction of real estate tax in pilot cities (Shanghai and Chongqing), it is concluded that the real estate tax has obvious negative effect on housing prices. Compared with international experience, we put forward suggestions and prospects for our pilot property tax system. Analyzes the current situation in our country, elaborates the necessity of adding the inheritance tax, and makes a concrete explanation to the effect of inheritance tax on the distribution of income. Finally, some suggestions on the design of estate tax system in our country are put forward.