科学发展
科學髮展
과학발전
SCIENTIFIC DEVELOPMENT
2013年
11期
104-107
,共4页
社会财富%公共资源%房地产税%税收体系
社會財富%公共資源%房地產稅%稅收體繫
사회재부%공공자원%방지산세%세수체계
Social wealth%Public resource%Real estate tax
1990年代末以来，房地产业作为支柱产业为我国社会和经济的发展做出了巨大贡献，但当下这种定位必须加以改变。土地是不可再生资源；住宅一经建造，也将长久存在。因此，必须转变只将住宅作为商品的观念，彻底改变从纯经济角度看待房地产，即必须将“房和地”看作是公共资源和社会财富。惟其如此，才能科学合理地设计房地产税收体系。对房地产占用量多、占用时间长，就必须多缴税。
1990年代末以來，房地產業作為支柱產業為我國社會和經濟的髮展做齣瞭巨大貢獻，但噹下這種定位必鬚加以改變。土地是不可再生資源；住宅一經建造，也將長久存在。因此，必鬚轉變隻將住宅作為商品的觀唸，徹底改變從純經濟角度看待房地產，即必鬚將“房和地”看作是公共資源和社會財富。惟其如此，纔能科學閤理地設計房地產稅收體繫。對房地產佔用量多、佔用時間長，就必鬚多繳稅。
1990년대말이래，방지산업작위지주산업위아국사회화경제적발전주출료거대공헌，단당하저충정위필수가이개변。토지시불가재생자원；주택일경건조，야장장구존재。인차，필수전변지장주택작위상품적관념，철저개변종순경제각도간대방지산，즉필수장“방화지”간작시공공자원화사회재부。유기여차，재능과학합리지설계방지산세수체계。대방지산점용량다、점용시간장，취필수다격세。
Since the late 1990's,The real estate industry,as a pillar industry,has been making a great contribution to China's social and economic development,but it needs changing.Land is non renewable resources,so buildings should be eternal since they were built.Therefore,we must change our concept that considgr the residential as a commodity,never regard real estate from a purely economic point of view,that is treating buildings and land as public resource and social wealth.Only by doing so,can we design a scientific and rational real estate tax system.If someone occupied too much real estate and for a long time,he /she must pay more taxes.
