基于地方财政角度的物业税改革方案探讨

Probing into property tax reform project basing on local finance angle

本文基于地方财政角度,在理清我国物业税改革的目的、方案的基础上,审视当前分税制改革所带来的地方财源不足的问题,着重论证将土地出让金纳入物业税的必要性。通过税制设计避免现有土地出让金弊端的同时,也能够规范地方财政收入,使其使用规范、收入稳定,从而成为地方政府稳定而持续的收入来源。

Based on local financial point of view,clarifying the purpose and the program of China property tax reform,This paper overviewed the problem of inadequate local financial resources caused by the current tax system.Demonstration focused on the need for Land-transferring Fees into property tax.Through the tax system design to avoid the drawbacks of the existing land use rights,but also to standardize the local fiscal revenue,make their use standard,income stability,and thus local stable and sustainable source of income.