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中东欧转轨国家的不动产税制改革未取得预期的成果,其主要原因是:财政分权未能分化,影响了地方政府对不动产税的积极性;不动产税制设计本身的问题,削弱了不动产税为地方政府筹集收入的作用;外部制度缺陷使不动产税改革步履维艰。借鉴其经验教训,我国在进行不动产税制改革时,应该做到:寻求一种过渡性的安排;与财政分权改革结合起来;重视税制设计和征管水平对不动产税作用发挥的重要意义;加强相关制度建设;征收不动产税前要充分做好舆论上的宣传,让纳税人能够接受不动产税;短期内对不动产税改革的预期不可过高,长期应该充满信心。
The main reasons for the failure of the real estate tax reform in the transition countries of Central and Eastern Europe to achieve the expected results are: the failure of fiscal decentralization has affected the enthusiasm of local governments for real estate taxation; the design of real estate taxation system itself has weakened real estate taxes for local governments The role of raising revenue; external system defects make real estate tax reform difficult. In the light of its experience and lessons, China should pursue the reform of the real estate tax system by seeking a transitional arrangement, combining with the reform of fiscal decentralization, attaching importance to the significance of the tax system design and collection level on the real estate tax, and strengthening the correlation System construction; before the real estate tax levy to fully publicize the media so that taxpayers can accept real estate tax; short-term real estate tax reform can not be expected to over-high, long-term should be full of confidence.