公平与效率：我国房地产税制的功能取向与税种设置改革研究

鉴于我国土地资源不合理利用严重与财产和收入分配差距的不断扩大，我国房地产税制改革的主体功能目标应该是促进土地资源配置效率的提高与维护财产和收入分配的社会公平，其税种设置应按照“宽税基、低税率、少减免、简便征管”原则分别在地产税和房产税目下进行，地产税目下按土地取得途径不同设置耕地占用税和城镇土地使用税，房产税目下在房产的交易环节仅设契税、印花税和营业税，在保有环节设置物业税。

Social Justice and Efficiency: on the Functional Targets and Category Installation Reformation of Tax System about Real Estate in China

Based on the irrational utilization of land and the increasingly widen disparity of property and income distribution in China, the primary functional targets of tax system reformation about real estate is to promote the efficiency of land resource utilization and keep social justice on division of property and revenue. Its categories should be setted respectively under the class of estate taxation and house taxation on the principle of wide tax base, low tax rate, less deduction and ease management. In esta...