房地产税收改革:基于财产课税理论的思考

Real Estate Tax Reform:Thoughts on Theories of Taxation on Properties

以开征物业税为主要内容的房地产税收改革是对我国目前财产税收空缺的弥补。支持财产课税的理论主要包括地方财产税受益论、财政分权和收入论、税制完善论、资源合理配置以及社会财富再分配理论等,根据这些理论的思想,从长远来看,我国房地产税收改革应当对界定地方财政收支、完善现代税制、合理配置有限的房地资源以及缩小贫富差距做出积极贡献。

Real estate tax reform focused on the imposition of realty tax is a compensation to the va- cancy of property tax. Theories supporting the taxation on properties include those of beneficial local property tax, fiscal division and revenue, tax system perfection, reasonable resources allocation, and redis- tribution of social wealth. According to these theories, in the long run, China＇ s real estate tax reform should do contribution to determine local fiscal revenue and expenditure, perfect modern tax system,allo- cate the finite building and land resources,and narrow down the gap between the rich and the poor.