物业税与土地出让金不可替代性

物业税是不动产税的一种类型 ,土地出让金是土地的价款 ,二者属于性质不同的经济范畴 ,不能也不应相互替代。文章针对用物业税替代地价的主张 ,分别从土地资源配置市场化之要求、与新发展观之矛盾、廉政建设、现实可行性等方面 ,分析了以税代价的不可行性和危害性。并指出解决地价过高及其引发的房地产开发成本过高和房价过高的根本出路在于加快城市建设方面税费改革的步伐

Discussion on the Non-replacement of Property Tax and Land Transferring Fee

Property tax is a kind of real estate tax. Land transferring fee is the price on land. Both belong in different economic fields and cannot replace each other. The paper does not agree with the views of replacing land price in the property tax. It analyses the contradiction between the demand of land resource distribution in accordance with market and new development views, the trend on building an accountable government and feasibility of replacing land price in property tax. The author then explains the unfeasibility and harmfulness of replacing land price in the property tax. He thinks that the present land price is excessively high. This leads to excessive high cost in developing real estate and excessive high prices of houses. The essential ways to resolve these problems consist of accelerating the tax and fee reforms in the field of urban real estate.