对房地产税职能的界定与反思  

Some Thoughts on the Functions of the Real Estate Tax

作　　者：张青[1] 

机构地区：[1]湖北经济学院财政与公共管理学院,湖北武汉430205

出　　处：《涉外税务》2009年第8期20-25,共6页International Taxation In China

基　　金：国家社科基金资助项目“房地产税收制度研究--基于市场价值体系下个人住房税收制度的安排”的阶段性研究成果,项目编号:08BJY144

摘　　要：根据公共财政的本质特征和要求,我国如果要建立市场价值体系下的房地产税制,应赋予其财政收入、产权保护和土地资源效率配置三个方面的职能。本文分别从财政自治与税基的流动性、经济转轨、城市空间结构与房地产税的关系角度,对房地产税的职能进行了界定与反思。Pursuant to the essential characteristics and requirements of public finance, the real estate tax that would be established in China under market values should have three functions： revenue acquiring, protection of property rights and allocation of land resources. This paper reflects on the positioning of functions of the real estate tax from the perspectives of the relationship between fiscal autonomy, the mobility of tax base, economic transformation, urban spatial structures and real estate tax.

关 键 词：房地产税(物业税) 产权保护 土地资源 

分 类 号：F812.42[经济管理—财政学] TU984.113[建筑科学—城市规划与设计]