我国房产税改革实施策略研究

An Implementing Tactic Study on the Property Tax Reform in China

分税制改革以来,地方政府财权与事权不匹配的问题突出,地方财政税源不足而谋税外财源以致土地财政盛行,而随着土地财政种种弊端的暴露和可持续能力的急剧下降,地方政府亟需寻找新的稳定可持续的财政收入来源,在此背景下,房产税改革势在必行。文章阐述了房产税改革的政策背景,提出我国房产税改革需考虑体现中国特色的四大因素,进而论述了我国房产税改革实施的五大具体策略步骤,以期为推动房产税改革提供借鉴。

Ever since the reform of tax system, the problem that financial power of local governments does not match their administrative power has been increasingly serious. Due to insufficient financial fund from tax, local governments have to find other financial sources, which have lead to the prosperous of land finance. However, presently, the disadvantages of land finance have been gradually exposed and its sustainability is dropping sharply as well. Local governments need to seek some other financial sources that are new, stable and sustainable. In this context,property tax reform is imperative. The article elaborated the policy background of the reform, and put forward four factors that reflect Chinese characteristics. On this basis, it also proposed five specific steps on the implementation tactics of the reform, in order to provide references for property tax reform.