房产税语境下的住房市场板块化设计
(1.北京联合大学人居研究中心, 北京 100191; 2.北京大学城市与环境学院, 北京 100871)
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[摘 要] 从分析房产税的出台与扩容、住房市场板块结构现状入手,研究优化房产税与住房市场板块结构。房产税定位要以有效调控房价为目标,住房市场要以保障性住房为主,拟可加快构建全国个人住房信息联网系统进而实现房产税与住房市场板块的一体化设计。[关键词] 房产税;市场板块;保障性住房;房价;联网系统Abstract: Based on the analysis of the origin and expansion of the house property tax, status quo of segmentation of the housing market, this paper studies and optimizes the house property tax rules and the housing market segmentation. It is considered that effective price regulation should be the purpose of house property tax, the indemnificatory housing should be the main body of housing market, and we should speed up the building of the national individual housing information network system to realize the integrated design of the house property tax and the housing market segmentation.Key words: house property tax; market segmentation; indemnificatory housing; housing price; network system[参考文献][1]刘梅.我国房产税税制改革的路径研究——兼论沪渝房产税改革试点效应[J].经济体制改革,2012(5):119-122.[2]张远索,张占录.论房价调控与房地产市场板块化设计——以北京市为例[J].北京社会科学,2011(2):29-33.[3]徐虹.住房支付能力视角下北京市保障性住房价格研究[J].建筑经济,2013(8):86-89.[4]孙雪梅.略论“土地财政”现状及成因[J].金融经济,2011(22):13-14.[5]周仁准.城镇住房制度改革的市场化与政府主导分析[J].建筑经济,2013(9):21-23.建筑经济,2014(6):93-95