关于个人住宅存量房开征房产税的思考

Reflections on the Property Taxes of Personal Stocking House

由于部分地方政府对土地财政的过度依赖性,房价合理回归似乎遥遥无期,个人住宅存量房成为房产税改革备受关注的焦点之一。目前在重庆和上海两地试点开征房产税中,制度设计的缺陷显而易见。实践中应该在充分吸收英美等国房产税经验的基础上,探索出符合中国国情的房产税制度,这不仅涉及到制度的连续性,而且也关系到国家未来城镇化建设的健康性和民生保障的实效性。

As some local governments have a heavy dependence on the land finance,the returning to a reasonable level of the housing price has small possibility,the tax reform of personal stocking house becomes a hot focus.Recently,the new property tax system in Chongqing and Shanghai have many defects,in fact,we should explore the property tax system in line with China’s reality fully based on learning the experience of Britain and other countries.This involves not only the continuity of the tax system,but also the healthy of the country’s future urbanization and the effectiveness of livelihood security.