城市住宅房产税改革研究——基于社会福利保障水平增进的视角.pdfVIP

金融论苑| 孙瑞玲 (南京中医药大学经贸管理学院.江苏南京 21 ∞46 ) 摘 要:目前 ， 我国推出的房严税改革 ， 实际上是要对个人住宅征收房产持有貌 ， 并对其如何征 、 征多少的问题选行擦~ 与改革.本文在分析新房产税改革的性质、特征与目的基础上，论证了草草囡逐步推进并全面开征住宅房产税符合捕和l 经济 学的希克斯效率改进，能湖进社会的总桶和l 水平;并从调节收入分配与搜升福利保障水平的 角度 ， 对辈辈国住宅房严貌的税 收制度进行了大胆的设计 . 关键词:住宅房产税:福利经济学:福利保障水平:税收制度:禀逃税率 Study on the Reform of Urban Residential Hou臼 Tax---Based on the Perspective of the Increasinl Soc ial Welfare Level Sun Rui 1ing (College of Economic and Trade Administration;Nanjing Universlty of Traditional Chinese Medicine. Nanjing Jiangsu 21 ∞29 China) Abstract: At present. Ch i na 1aunched the reform of property tax. 1n f act the reform i s for the ho 1d i ng tax of the individua l residential. and to explorate h侧 t。∞ I 1ect taxes and how many t。∞ Ilect . This essay. based on the character of the new reform of the property taxes. is to prove that tha devel 。阳nent of the launching of the property tax step by step in 1ine with the Hicks efficiency improve嗣nt of welfare economics is able to enhance the s∞ ial welfare level. Meanwhile. this essay also ,ives the design on the the system of property tax fr 佣 the perspect i ve of the regu lat i on of i ncOl回 distribution as 嗣 11 as the increasing social welfare level. Keywords: residential house tax;welfare security level ;tax institution;prolressive tax 中图分类号: F832. 1 文献标识码: A 文章编号: 1611-8089 ( 2011 ) 09-0064-04 目前，在我国无论是政策上提到的房产税改革，还是在蓝 段包括契税、印花税、土地增值税、营业税 :