房地产税与健全地方税体系

Property Tax and Improving Local Tax System

党的十八届三中全会要求"加快房地产税立法并适时推进改革"。房地产税通常是一种地方税,因而,其与地方税体系的健全很容易挂钩。党的十九大报告要求"深化税收制度改革,健全地方税体系"。税制改革需要与健全地方税体系联系起来。本文先分析地方主体税种的可能选择项,认为应当重新认识地方税,在此基础之上,才能为健全地方税体系提出相应的对策思路。考虑到房地产税开征的经济和社会影响,房地产税即使开征,短期内也难以成为地方的主体税种。现实的选择是进一步完善中国式分税制财政管理体制,通过加强中央和地方共享税体系建设,走一条具有中国特色的健全地方税体系的道路。

The 3 rd plenary session of the 18 th central committee of the communist demands us to ＂speed up the legislation of property tax and promote the reform when appropriate＂. Property tax is normally a local tax thus it＇s generally accepted that property tax is linked with the improvement of local tax system. The report issued by19 th CPC national congress requires us to ＂ deepen tax system reform, improve local tax system＂. Tax system reform is linked with the improvement of local tax system construction. The thesis will first analyze the possible options of local tax types, re-consider the basis of local tax system, then present recommendations to improve local tax system. Considering the economic and social impact from the introduction of property tax, the tax will not be a major local tax type in the short term. The realistic option should be the improvement of China characteristic tax-sharing fiscal system. By improving the tax-sharing system construction between the central and local government, China will choose its own path to improve the local tax system.