CAJ | 학술논문

地价过快上涨和投机需求旺盛是造成房价不合理上涨的两个重要原因。在城乡同时开征累进物业税可以解决上述问题。累进物业税的开征对象包括城市住宅、城市已出让土地及农村住宅。在城乡共同开征物业税的基础上。将物业税归为地方税种，在中央和地方之间重新分配土地出让金，弱化地方抬高地价的内在冲动。
지개과쾌상창화투궤수구왕성시조성방개불합리상창적량개중요원인。재성향동시개정루진물업세가이해결상술문제。루진물업세적개정대상포괄성시주택、성시이출양토지급농촌주택。재성향공동개정물업세적기출상。장물업세귀위지방세충，재중앙화지방지간중신분배토지출양금，약화지방태고지개적내재충동。
The too rapid increase of land price and strong need for speculation are two main reasons for irrational increase of real estate price. Levying progressive property tax will resolve the above problems. Property tax will be levied on urban houses, assigned urban land and rural houses. On the basis of levying property tax in beth urban and rural areas, we classify property tax into local tax to understate internal motive of local area to raise land price.