改革我国房地产税制的设想

Thoughts on Reformation of Housing and Land Tax System in China

房地产税收作为财产税的主要组成部分,一般应成为地方财政收入的重要来源,我国现行房地产税收体系存在违背税收公平,税种调节欠妥、税种配合失当等缺陷。应该进行房地产税制改革,建立以土地年租金为基础,物业税为主导,其他房地产税费为辅助的科学合理的房地产租、税体系,并对改革可能产生的问题提出了一些具体对策。

As the main part of property tax, housing and land tax is normally an important source of local fiscal revenue. The author thought the actual setting of housing and land tax system is against the principle of equability of taxes to some degree. Also, there is improperness in tax adjustment and in coordination among tax categories. So it’s necessary to run the tax reformation and set up a scientific and reasonable housing and land taxation system based on yearly rental of land, estate tax as the leading sector, and other categories of housing and land tax as assistance. The author also raised some concrete countermeasures to the problems that may come along in the tax reformation.