面对难以为继的土地财政,物业税(又称财产税或地产税)的征收能否接棒,成为地方政府新的财政来源?同时,征收物业税会否降低房价,它与土地出让金是否构成了双重征税?农村的宅基地如何纳入物业税的范畴中,又该如何不增加纳税人的整体税负?物业税成了土地财政的一个出路?这些问题在今年两会上,也引起了热议。提起土地财政,就好像这是中国经济发展的一个顽疾,很难攻克。然而全国政协委员、中央农村工作领导小组副组长 In the face of unsustainable land finance, property tax (also known as property tax or property tax) can be taken over and become a new source of local government revenue? At the same time, the collection of property tax will reduce the price, it and land transfer payments Whether the formation of a double taxation? How to include rural residential land tax within the scope of property tax, and how to increase the overall tax burden on taxpayers? Property tax has become a way out of land finance? These two issues this year, also caused Hot discussion. Raising land finance is like a chronic illness in China’s economic development that is hard to overcome. However, CPPCC National Committee member, deputy director of the Central Rural Work Leading Group