论我国物业税税制改革的制度环境

我国的不动产资源日益丰厚,物业税具有极大的挖掘潜力。虽然目前人们已注意到,不合时宜的税制设计及薄弱的征管机制是物业税改革首要解决的问题,但现实却是改革步履维艰。笔者认为,这并不是土地出让金、高房价等外在因素左右,而确保物业税制改革成功的制度环境(有效的配套制度)的缺失才是真正原因。主要体现在:不清晰的产权环境导致物业税制形成发展缺失法律基础;不规范财政分权导致物业税发展缺失财政体制基础;地方政府治理的激励与约束机制导致物业税制改革缺失政治基础。因此,必须深入研究现行物业税制改革的制度环境即影响现行税制的潜在因素,以此为依据建立健全物业税制赖以生存的制度环境因素。

Research on the Institution Environment of Real Property Taxation System Reform

The tax resources of real property tax is more and more abundant,so real property tax has enormous potential.Though people have realized that the lack of taxation system core value and weak collection and administration system are the central problems to be solved.But in reality real property tax reform is extraordinarily difficulte.It is thought that it is not external factor such as land transfer fees and high house price but the imperfect institutional environment which hinders real property tax reform.T...