香港不动产税的体系分析

Analysis of Hong Kong＇s Real Estate Taxation System

在香港，通常用“物业”一词来称谓不动产。香港政府依据其法定的征税权具有向物业业主征税的权力，物业业主有缴纳不动产税的义务。与不动产相关税种主要有差饷、物业税、印花税、酒店房租税和遗产税等．构成了税收收入的重要组成部分，合计约占政府全部税收收入的20％左右。通过对香港不动产税体系结构的分析．建议在厘清租、税和费的概念基础上，结合税制改革调整我国不动产税的体系结构，尽快建立房籍地籍管理和房地产评估制度。

In Hong Kong, real estate is always referred to as “property”. Hong Kong government is entitled to collect taxes from property owners in accordance with its legal power of taxation, while property owners are obligated to pay real estate taxes. The taxes related to real estate mainly include rates, property tax, stamp duty, hotel accommodation tax and Death duty, which constitute the main part of Hong Kong＇s tax revenue and, as a whole, account for about 20% of Hong Kong＇s total tax revenue. According to the analysis of Hong Kong＇s real estate tax system, In China, only after the concepts of rent, tax and charge are clarified can the reform of real estate tax system be considered as a whole and the particular plan of reform be systematically designed, such as the real estate appraisal system and the house ownership and land ownership management system should be improved as soon as possible.