房地产税作为地方税主体税种的可行性和现实阻力[摘要] 全面“营改增”后，地方政府缺乏主体税种，迫切需要替代的可持续税源。房地产税具有成为地方税主体税种的天然优势，在实际生活中，理想中的地方税主体税种跟房产税之间仍然存在着较大的差异。而这种差异不仅是目前改革房地产税制度需要解决的难题，还是房地产税改革的动力。该篇论文主要是针对其为地方税主体税种的必要性进行论述，从房地产的税源充足、征管便利以及沪渝房地产税试点经验借鉴分析了房地产税作为地方税主体税种的可行性，研究了房地产税作为主体税种的现实阻力，并以此提出一些政策建议。 [关键词] 房地产税；地方税；主体税种The Feasibility and Realistic Resistance of Real Estate Tax as the Main Tax Type of Local TaxAbstract：After the comprehensive " business tax to increase", local governments lack the main taxes and urgently need to replace the sustainable tax sources. The real estate tax has the natural advantage of being the main tax type of local tax, but in reality, there is a certain gap between the real estate tax and the ideal main tax type of local tax. This gap is not only a realistic problem that needs to be solved to deepen the reform of the real estate tax system, but also an internal driving force to promote the reform of the real estate tax system. This paper expounds the necessity of real estate tax as the main tax of local taxes, analyzes the feasibility of real estate tax as the main tax of local taxes from the aspects of sufficient tax sources, convenient collection and management of real estate and the experience of Shanghai and Chongqing real estate tax pilot projects.Then it studies the practical resistance of real estate tax as the main tax and puts forward some policy suggestions.Key words: real estate tax；local taxes；main taxes目 录一 引 言 …………………………………………………………………………………1二 房地...
