物业税改革缘何难以空转实——基于住房制度转轨背景下体制障碍的视角

Why Has Real Property Tax Reform Been Difficult to Realize?——Based on System Obstacles under Transitional Background of Housing System Reform

在我国，物业税改革难以真正启动，改革迟迟不能“空转实”，映射出种种体制障碍，经济社会双转轨阶段基础制度环境缺失和配套政策不完善是根本原因。物业税的征税时象是房产和地产，那么处于转轨时期的住房制度环境对物业税的改革又会产生怎样的影响？本文侧重深入挖掘住房制度转轨背景下物业税改革将遇到的种种体制障碍。物业税改革不是一项孤立的制度安排，其变迁的方向和目标都要受到我国经济社会转型进程的制约。只有构建科学合理的住房体系，在此基础上物业税才能改革成功。

In our country, why has real pwperty tax reform been difficult to realize？ The real property tax re- form is slow to make progress, which reveals all kinds of system obstacles that have hindered real property tax reform. The imperfect institutional environment and supporting policies are real cause to hinder real property tax reform during the process of China＇ s economic and social transition. The object of taxation of real prop＊ erty tax is house property and landed property, and which impact has the housing system reform in the tran- sient period been on real property tax reform？ The paper puts particular emphasis on various system obstacles that real property reform will be suffered in future. The reform of real property tax is not an isolated system arrangement, its direction and target are been restricted by China＇ s economy and society transition. Only if we build the scientific and rational housing system, the real property tax can get its success.