再谈房产税的作用及改革

A Discussion on the Role of Property Taxes

在走向现代化中国的过程中,包括房产税改革这类"硬骨头"事项的税改,意义非常重大。在这个历程中,税制绝不会是万能的,但不能为此就低估它的作用,没有税制建设和改革是万万不能的。

In the process of modernization, tax reforms in general – and the property tax in particular – are hard to implement but they have great significance. Tax reforms are no panacea for economic difficulties but their importance should not be underestimated. Reform of the tax system is crucial to economic development.