对我国房地产税制改革动因的评析

Some Comments on the Real Estate Tax Reform in China

本文针对我国房地产税制改革的三大动因进行分析并提出了质疑,即我国现行房地产税制是否存在严重缺陷?基于国外成熟税收理论和成功实践经验对我国房地产税制进行改革的结果是否会实现良好的政策预期?通过房地产税制改革是否可以实现其他社会经济目标?通过分析认为,上述三大改革动因均存在不切实际之处,需要对我国房地产税制改革的目标进行更为清晰的科学的定位。

This paper analyzes three major causes of the real estate tax reform in China and raises questions about them： Whether there are serious defects in current real estate tax system in China. Whether the reform proposals based on mature foreign theories and practice may yield the desired results in China. Whether other social or economic goals may be realized simultaneously through the real estate tax reform. The paper argues that to some extent these three major causes do not fit with the reality, thus it is necessary to re-orientate the real estate tax reform in China.