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房地产税制改革被赋予过多的目标是不现实的。房地产税制改革最重要的功能在于激励地方政府搞好本地居民所需要的公共服务,从而形成地方政府良好的公共治理。房地产税制改革更深刻、更重要的意义在于为促进我国地方公共治理发展开启一个窗口。从中长期考虑,我国房地产税制改革应当把目标放在优化地方公共治理结构,实现地方政府“善治”之上。
Real estate tax reform has been given too many goals is unrealistic. The most important function of the real estate tax reform lies in encouraging local governments to do a good job of public services needed by local residents so as to form a good public administration of local governments. The deeper and more important significance of the real estate tax reform lies in opening a window for promoting the development of local public governance in our country. From the medium to long-term consideration, the reform of the real estate tax system should focus on optimizing the local public governance structure and achieving the local government “good governance ”.