日本房地产税制改革特点、经验教训及对我国的启示
摘要：日本现行房地产税涵盖取得、保有和交易等环节，是地方政府最大的收入来源。首先介绍日本房地产税制改革的背景、主要内容和特点，然后剖析该税制改革带来的经验与教训，最后提出：筑牢民生“保障线”，积极推进房地产税改；直面央地“新矛盾”，赋予地方更多新权限；站在战略“制高点”，提高保有环节税负率；严管估价“公平尺”，完善登记与价格体系；征缴方式“多元化”，畅通争议解决主渠道等启示和建议，以期为我国的房地产税制度改革提供一些参考。
关键词：日本房地产税改革背景内容与特点教训与启示
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参考文献[1] 曲卫东，李张怡.西方经济学史视角下的房地产税理论探析及对我国的启示[J].理论月刊，2022(4).
[2] 谭军，李铃.日本房地产税征管特色与借鉴[J].税务研究，2018(12).
[3] Ho P S. Tax Burdens in Japan and South Korea:Measurement Using Average Effective Tax Rates[J].Social Science Japan Journal,2020(1).
[4] Yalpir S,Sisman S,Akar A U,etal. Feature selection applications and model validation for mass real estate valuation systems[J]. Land Use Policy,2021(2).
[5] 谢璐.房地产税改革探究——以沪、渝两地房地产为例[J].湖北科技学院学报，2021(6):16-21+28.
[6] 李本贵.对我国房地产税改革的几点思考[J].税务研究，2021(1):120-125.
[7] 陈渠.房价调控背景下我国房地产税制改革研究[J].科技经济市场，2019(8):45-46.
[8] 纪益成，吴思婷.我国房地产租金及其税收相关问题探索[J].税务研究，2019(6):87-91.
[9] 孟楠.国家治理视角下房地产税制改革的路径思考[J].铜陵学院学报，2019(4):33-36.
[2] 谭军，李铃.日本房地产税征管特色与借鉴[J].税务研究，2018(12).
[3] Ho P S. Tax Burdens in Japan and South Korea:Measurement Using Average Effective Tax Rates[J].Social Science Japan Journal,2020(1).
[4] Yalpir S,Sisman S,Akar A U,etal. Feature selection applications and model validation for mass real estate valuation systems[J]. Land Use Policy,2021(2).
[5] 谢璐.房地产税改革探究——以沪、渝两地房地产为例[J].湖北科技学院学报，2021(6):16-21+28.
[6] 李本贵.对我国房地产税改革的几点思考[J].税务研究，2021(1):120-125.
[7] 陈渠.房价调控背景下我国房地产税制改革研究[J].科技经济市场，2019(8):45-46.
[8] 纪益成，吴思婷.我国房地产租金及其税收相关问题探索[J].税务研究，2019(6):87-91.
[9] 孟楠.国家治理视角下房地产税制改革的路径思考[J].铜陵学院学报，2019(4):33-36.
The Characteristics,Lessons and Enlightenments of Japanese Real Estate Tax Reform
Abstract: Japan's current real estate tax,which covers acquisition,ownership and transactions,is the biggest source of revenue for local governments. This paper first introduces the background,main content and characteristics of Japan's real estate tax reform,and then analyzes the experience and lessons brought by the tax reform. Finally,it puts forward:build a solid “guarantee line” of peoples' livelihood,and actively promote the real estate tax reform;Face the “new contradictions” of central and local governments,and give local governments more new authority;Stand in the strategic “commanding height”,raise the tax burden rate of the holding link;Strictly manage the appraisal “fair rule”,perfect the registration and price system;The tax collection method is diversified and the main channel of unimpeded dispute resolution can be enlightening and suggested in order to provide some reference for the reform of our real estate tax system.
Keywords: Japan's real estate tax; reform background; content and features; lesson and enlightenment
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