论我国物业税税制改革的制度环境  

Research on the Institution Environment of Real Property Taxation System Reform

作　　者：张艳纯[1] 唐明[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《财经论丛》2010年第1期37-43,共7页Collected Essays on Finance and Economics

摘　　要：我国的不动产资源日益丰厚,物业税具有极大的挖掘潜力。虽然目前人们已注意到,不合时宜的税制设计及薄弱的征管机制是物业税改革首要解决的问题,但现实却是改革步履维艰。笔者认为,这并不是土地出让金、高房价等外在因素左右,而确保物业税制改革成功的制度环境(有效的配套制度)的缺失才是真正原因。主要体现在:不清晰的产权环境导致物业税制形成发展缺失法律基础;不规范财政分权导致物业税发展缺失财政体制基础;地方政府治理的激励与约束机制导致物业税制改革缺失政治基础。因此,必须深入研究现行物业税制改革的制度环境即影响现行税制的潜在因素,以此为依据建立健全物业税制赖以生存的制度环境因素。The tax resources of real property tax is more and more abundant, so real property tax has enormous potential. Though people have realized that the lack of taxation system core value and weak collection and administration system are the central problems to be solved. But in reality real property tax reform is extraordinarily di^calte. It is thought that it is not external factor such as land transfer fees and high house price but the imperfect institutional environment which hinders real property tax reform. The legal environment that property right does not protect leads to the lack of the law basis of real property taxation system＇s operation. The current fiscal decentralization system results in restraint mechanism for real property taxation system reform. The stimulating and restraining mechanism of the local government＇s governance leads to the lack of the political basis of real property taxation system＇s reform. It is necessary to study the institution environment of real property taxation system and potential factors which has negative effect on the present taxation system in order to build good environmental factors which are prerequisite for real property taxation system.

关 键 词：物业税税制改革 制度环境 产权保护 财政分权 地方治理 

分 类 号：F812.42[经济管理—财政学]