论不动产税制结构优化

A Research on Optimizing the Structure of Real Property Tax System

健全的税制既包括每一个税种税制要素的合理设计,也包括税制中主体税种和辅助税种的合理搭配。以不动产税为主体的财产税不同于流转税和所得税,不动产税经历的两大环节——保有和流转环节的税收功能有所不同,因而必须处理好不动产税保有税类和流转税类的合理搭配。

An integrated tax system includes not only the reasonable design of each tax category＂ elements, but also the reasonable collocation of the main tax categories and the assistant tax categories. Different from the commodity tax and income tax, the property tax, of which real property tax is a major part, has dissimilar functions in the circulating and retaining process. So it is necessary to harmonize the collocation of tax categories in both circulating and tenure process.