推进房产税制改革的思考

Thinking on the Further Reform of Property Tax System

本文认为,我国现阶段还不具备全面开征物业税的条件,目前的最佳选择是推进房产税制改革,扩大房产税的征税范围。具体建议:一是纳税人由企业和个人扩大到机关和事业单位;二是征税对象从经营性房产扩大到部分非经营性房产;三是征税范围从城镇的房产扩大到城乡结合部的房产。

This paper argues that China has not yet met the essential requirements for launching the property tax in an all-round way at the present stage and the best option is to promote the property tax reform and expand the scope of property tax. The paper suggests the taxpayers of property tax should be extended from enterprises and individuals to organizations and institutions, both commercial property and some non-operating property should be subjected to the property tax, and the scope of tax should be extended from the property in the urban to the property in the urban-rural continuum.