开征累进物业税的战略构想

Strategic Idea of Levying Progressive Property Tax

地价过快上涨和投机需求旺盛是造成房价不合理上涨的两个重要原因。在城乡同时开征累进物业税可以解决上述问题。累进物业税的开征对象包括城市住宅、城市已出让土地及农村住宅。在城乡共同开征物业税的基础上,将物业税归为地方税种,在中央和地方之间重新分配土地出让金,弱化地方抬高地价的内在冲动。

The too rapid increase of land price and strong need for speculation are two main reasons for irrational increase of real estate price. Levying progressive property tax will resolve the above problems. Property tax will be levied on urban houses, assigned urban land and rural houses. On the basis of levying property tax in beth urban and rural areas, we classify property tax into local tax to understate internal motive of local area to raise land price.