财产税改革的逻辑

财产税与地方财政有着紧密的联系,多数划归为地方税。从财产税的性质来看,也适宜做地方税。这表明财产税的功能设计只能是以筹集收入为主,调节为辅。由此,财产税改革就应注重从宽税基、简税制和易征管,以及结合我国地方财政体制改革的要求来设计。我国财产税改革:一是替代原来已经不合时宜的相关税种;二是替代基层政府不具有地方税属性的税种。这两个”替代”若能实现,便可以”一箭双雕”,既能完善税制,又能理顺政府间财政关系。

Logic of Property Tax Reform

This article argues that property tax is suit- able to be incorporated into local taxes from the viewpoint of its nature. Therefore, property tax reform should pay great attention to lenient tax base, simple tax system and easy to collect and manage. It also has to consider the request of system reform of local finance. One of the tasks of property tax reform is to substitute already inopportune categories of taxes; the other is to substitute taxes which belong to grass-roots governments and do not have the attributes of local taxes. If the two tasks can be accomplished, tax system will be further consummated and intergovernmental financial relations be straightened out.