土地出让金对房地产税法制的影响及改革研究

Study on the Reform of the Land Transfer Fee and Its Influence on Real Estate Tax Legal System

土地出让金和房地产税制度是一种相容又相克的关系:二者既可相容并存,又是相互制约的。相互制约性突出表现在"税租负担率"方面,加上需对作为生产资料和生活资料的出让土地进行区别对待,二者成为土地出让金制度对房地产税法制的主要影响所在。因此,应根据国情改革土地出让金制度:短期内应建立批租制与房地产税并存,年租制与房地产税并存,新型批租制、年租制及房地产税并存的三轨运行机制;中期内应建立年租制与房地产税并存,新型批租制、年租制及房地产税并存的双轨运行机制;从长远看应主要形成年租制与房地产税并存的格局。

Land transfer rent and real estate tax system is of a consistent and contradictory relationship:they can coexist and restrict each other.Mutual restraint is prominently manifested in the aspect of"tax rent burden rate".With regard to the transfer of land as either means of production or living materials,the two become the main influence of the land transfer fee system on the real estate tax law.We should reform the system of the land transfer fee according to national conditions.In the short term,China should establish a threefold pattern covering coexistence of land-onlease system and real estate tax system,coexistence of annual rent system and real estate tax system,coexistence of new land-on-lease system,new annual rent system and real estate tax system;In the medium term,China should set up a dual pattern containing coexistence of annual rent system and real estate tax system and coexistence of new land-on-lease system,new annual rent system and real estate tax system.In the long term,annual rent system should run parallel to real estate tax system.