浅议房地产税功能及其实施策略

The Role of Property Tax in Modern Governance system

房地产税涉及新型城镇化、地方财政可持续性、房地产市场调控等重要事项,是促进国家治理体系和治理能力现代化的重要基石。建立和完善房地产税制度,有利于处理好政府与市场的关系,减少对人口流动使用行政调控手段,避免强制拆迁等社会矛盾;有利于理顺中央和地方财政关系,保障地方财政稳健运行,并调动地方政府在转变政府职能、避免投融资行为短期化等方面的积极性。

Property tax has great influence on Urbanization,local government' s fisacl sustainability and housing market,and it is also important for establish a modern governance system.From a perspective of relationship between government and market,property tax would optimize the allocation of land resources,and reduce forces demolitions.The tax will make the vertical inergovernment relationship more reasonable,promote local government to focus on services other than capital investment,and consolidate the fiscal balance.