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●对不动产税的热炒源于对房价的关注而不是对税制改革的关心,所以,一开始就有了对不动产税曲解的可能。不动产税与土地出让金性质不同,分属不同范畴,具有不同的功能,岂能相互取代?●不动产税作为地方税,其管理权在地方,中央很难运用它发挥宏观调节作用。事实上,将一个大的宏观目标交给一个地方税来实现,地方税很难承担。●从香港、澳门的物业税和世界各国的不动产税现状与特点看,不动产税的主要功能是组织收入,而不是调节房价,甚至与房价高低没有直接关系。
● The real estate tax stir stems from the concern about the price rather than the tax reform, so from the outset there may be misinterpretation of property tax possible. Real estate taxes and land transfer payments of different nature, belong to different areas, with different functions, how can replace each other? Real estate tax as a local tax, its management authority in place, the central government is difficult to use it to play a macro-regulatory role. In fact, a big macro goal is handed over to a local tax, which makes local tax unaffordable. ● From the real estate tax in Hong Kong and Macao and the property tax in other countries in the world, the main function of real estate tax is to organize revenue instead of adjusting the real estate price. It is not even directly related to the level of real estate prices.