中国房地产税改革分析与建议

本文首先论述中国推进房地产税制改革的必要性和社会基础,然后分析中国房地产税改革和实施的困难与阻力,尤其是社会对房地产税的认识误区,比如对房地产税本质的认识,与土地出让金的混淆等,进而论述房地产税的功能、改革的目标和目的,最后提出房地产税制改革的建议.本文突出强调房地产税改革的近期目标应该以税制自身的改革、税制现代化,以及税制与社会发展相适应为目的,而地方财政收入功能应该放到长期的目标中.建议国家采取"中央定调子,地方定方案"的策略推进房地产税改革.

Policy Recommendations on Reform and Implementation of Property Taxation in China

This paper fist illustrates the necessity and socioeconomic bases on the reform and implementation of property taxation in China and then analyses the institutional and political difficulty that has been impeding its reform in the past couple of decades,especially misperception and misunderstanding of property tax.This paper points out the goals and objectives of property tax reform and policy recommendation.Among those suggested policy recommendation,short-term goals should focus on the modernization of taxation system,restructuring of intergovernmental fiscal relations,not the tax revenues for municipal governments,which should be its long term objective.In addition,to make it successful,local governments should be given great freedom in defining their own tax system.This is particularly important given China's huge variation in terms of development.