OECD转型国家房地产税改革及启示

Reform of Real Estate Tax in OECD Transitional Countries and Its Implications

总结概括捷克、匈牙利、爱沙尼亚、斯洛伐克、斯洛文尼亚、波兰等OECD转型国家在进行房地产税制改革时所处的时代背景、采取的措施、取得的成效以及进一步改革所面临的难题等,结合我国房地产税制及改革试点的情况,提出进一步完善我国房地产税收相关制度的政策建议,以充分发挥房地产税在筹集地方财政收入和促进土地资源合理利用方面的作用。

This paper reviews the reform of real estate tax in the OECD transitional countries including Hungary,Czech Republic,Estonia,Slovakia,Slovenia,Poland by analyzing the background, measures,achievements and the puzzles,combined with the situation of current real estate tax system and reform pilot in China,and puts forward some suggestions for further reforms for the real estate tax system,so as to make full use of the real estate tax to raise the local financial revenue and promote the use of land resources reasonably.