论物业税与现行房地产税收的关系

Study on the Relationship between Property Tax and Current Real Estate Tax

目前房价居高不下,政府调控房地产市场的措施陆续出台,在众多调控措施中,备受关注的一项措施是开征物业税。在开征物业税的过程中,必然会涉及到如何处理物业税与现行房地产税收的关系。对此,专家学者从不同角度发表了各自的看法。本文认为,现行的房产税、城镇土地使用税、城市维护建设税、教育费附加应该并入物业税,耕地占用税应并入土地出让金,土地增值税应该取消或并入物业税,契税应继续保留。我国应该通过正确处理物业税与现行房地产税收的关系,健全房地产税收体系。

Current price of real estate is remaining at a high level, governments take various measurements to control the price. One of the most concerned measurements from the governments is property tax. The relationship between property tax and current real estate tax should be handled properly in the process of taking property tax. Many experts and scholars analyze this problem from different angles. The author believed that house duty, land holding tax, urban maintenance and construction tax, extra charges of education funds should be incorporated into property tax, and tax on occupation of cultivated land should be incorporated into the transferred land income, land value increment tax should be can- celed or incorporated into real estate tax, contract tax should be preserved. The real estate tax system should be developed more perfect through the bitter way of dealing with the relationship between property tax and current real estate taxes.