试析我国开征房产税的目标取向

开征房产税引起了社会各界的广泛关注，但对一些根本性问题尚未有正确的认识，特剐是对其目标取向的认识仍然存在很大的误区。现在普遍认为我国开征房产税是为了降低房地产价格和国家获得不断增加的级差地租。本文认为。正确合理的目标取向应该是落实科学发展观，以促进土地科学合理地规划开发、土地使用的节约和金融风险的降低。

An Analysis on the Objective Orientation of Real Estate Tax Origination in China

Real estate tax origination in China has attracted broad attention. However, a few fundamental issues are yet to be correctly recognized, especially in the area of objective orientation. It is now generally accepted that real estate tax origination is to reduce real estate market price, and to enable the government to obtain the increasing differentiated land rent. This paper holds the view that correct and reasonable objective should be to materialize scientific development strategy, in order to promote reasonable planning and development of the land, the economized usage of the land, and the reduction of financial risks.