当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2015年
1期
82~85
,共null页
房产税改革 土地财政 分税制 策略研究
房產稅改革 土地財政 分稅製 策略研究
방산세개혁 토지재정 분세제 책략연구
property tax reform; land finance; the reform of tax system; implementing tactic research
分税制改革以来， 地方政府财权与事权不匹配的问题突出， 地方财政税源不足而谋税外财源以致土地财政盛行， 而随着土地财政种种弊端的暴露和可持续能力的急剧下降， 地方政府亟需寻找新的稳定可持续的财政收入来源， 在此背景下， 房产税改革势在必行。 文章阐述了房产税改革的政策背景， 提出我国房产税改革需考虑体现中国特色的四大因素， 进而论述了我国房产税改革实施的五大具体策略步骤， 以期为推动房产税改革。
分稅製改革以來， 地方政府財權與事權不匹配的問題突齣， 地方財政稅源不足而謀稅外財源以緻土地財政盛行， 而隨著土地財政種種弊耑的暴露和可持續能力的急劇下降， 地方政府亟需尋找新的穩定可持續的財政收入來源， 在此揹景下， 房產稅改革勢在必行。 文章闡述瞭房產稅改革的政策揹景， 提齣我國房產稅改革需攷慮體現中國特色的四大因素， 進而論述瞭我國房產稅改革實施的五大具體策略步驟， 以期為推動房產稅改革。
분세제개혁이래， 지방정부재권여사권불필배적문제돌출， 지방재정세원불족이모세외재원이치토지재정성행， 이수착토지재정충충폐단적폭로화가지속능력적급극하강， 지방정부극수심조신적은정가지속적재정수입래원， 재차배경하， 방산세개혁세재필행。 문장천술료방산세개혁적정책배경， 제출아국방산세개혁수고필체현중국특색적사대인소， 진이논술료아국방산세개혁실시적오대구체책략보취， 이기위추동방산세개혁。
Ever since the reform of tax system, the problem that financial power of local governments does not match their administrative power has been increasingly serious. Due to insufficient financial fund from tax, local governments have to find other financial sources, which have lead to the prosperous of land finance. However, presently, the disadvantages of land finance have been gradually exposed and its sustainability is dropping sharply as well. Local governments need to seek some other financial sources that are new, stable and sustainable. In this context,property tax reform is imperative. The article elaborated the policy background of the reform, and put forward four factors that reflect Chinese characteristics. On this basis, it also proposed five specific steps on the implementation tactics of the reform, in order to provide references for property tax reform.
