物业税开征的制度调整与时机选择

On the Institutional Adjustments and Timing for China's Proposed Property Tax

本文从分税制财政体制、税收制度与负担、土地制度和税收征管制度等方面的调整,论述物业税开征应有的配套制度创新。通过对改革起推动和阻碍作用因素的分析,探讨了我国进行渐进式房地产税收制度改革的时机选择问题。

This paper discusses the supporting institutional innovations required for the construction of China＇s proposed property tax system with respect to such adjustments in the tax-sharing arrangment, tax burden, tax enforcement and land system. It also gives some advices on the phase-in stratagem and timing of China＇s property tax reform based on an insight into the dynamics and adversities in this process.