房地产税与土地财政的关系及其未来趋势分析

On Real Estate Tax's Relations with Land-based Public Finance and Its Future Trend

从学界有关开征房地产税与变革现行土地出让制度问题的争鸣入手,探讨具有中国特色的房地产税改革阶段模式,认为我国的房地产税改革宜分四个阶段进行。从趋势分析,房地产税试点扩围将贯穿我国城镇化建设全过程;在后土地财政时代,房地产税才会真正登上历史舞台,但随着土地使用权年限尤其是住宅建设用地"70年大限"的普遍到期,房地产税改革将面临新的变数。

Starting from the controversy over the relationship between levying real estate tax andreforming the current system of land grant,this paper discusses the stage mode of the real estatetax reform with China’s reality in mind and proposes that the reform should be carried out in fourstages.As far as the future trend of the reform is concerned,analyses show that such reform willbe piloted in more and more provinces and this expansion will run through the whole process ofurbanization in China;Only in the post era of land-based public finance,will real estate tax function ina real sense;however,with the ending of land tenure on a large scale in China,especially the comingof the expiry date on the right to use the land for residential construction--the fixed number of70years according to the law,there will emerge new variables in the real estate tax reform.