房地产税的关联因素与良性方案找寻

Correlation Factors and Positive Solution of the Real Estate Tax

从房产占家庭财富比重、杠杆作用和财富效应分析,开征房地产税的要义不是抑制房价或增加财政收入,而是缩小社会财富、收入和消费差距,促进社会公平与和谐。土地公有制和土地出让金并不会成为开征房地产税的法理障碍,但制度设计的公平性面临严峻挑战。开征房地产税需充分考量改革的相关性、整体性和系统性,以减少社会矛盾,并采取审慎渐进实施的方式。

In view of the housing of household wealth, its leverage role and wealth effect, the essence of property tax is to narrow the gap of household wealth, income and consumption for a fair and harmonious society, instead of depressing housing price and increasing public finance. Public ownership and rental income of land are not the legal and theoretical obstacles, but the design of fair property tax faces great challenge. Fully considering its relative, comprehensive and systematic factors in the reorm and taking catious and gradual step is important to reduce the social conflicts.