公有土地可以开征房地产税吗？  

Is It Possible to Impose Real Estate Tax on the State-owned Land?

作　　者：何杨[1] 满燕云[2] 刘威[3] 

机构地区：[1]中央财经大学税务学院,北京100872 [2]印第安纳大学公共与环境事务学院美国印第安纳州布鲁明顿 [3]北京大学-林肯研究院城市发展与土地政策研究中心,北京100871

出　　处：《国际税收》2015年第5期42-46,共5页International Taxation In China

摘　　要：土地公有制和房地产税并不冲突,因为房地产税主要是对地方政府公共服务和基础设施的付费。但是,房地产税作为政府获得土地增值的工具,必须与其他土地价值捕获机制相协调,包括地价、地租及收费等。政府整个土地价值捕获机制的运行应着眼于财政收入、城市发展、公共政策等多重目标。Real estate tax does not essentially conflict with the state-owned land system, because the main function of real estate tax is to finance the local public service and infrastructure. However, as one of the land value capture tools, the design of real estate tax shot, ld coordinate with land lease price, land rent and fees. The operation of the overall land value capture mechanism of governnaent should focus on multiple goals, such as fiscal revenue, city development and public policies.

关 键 词：房地产税 土地公有制 价值捕获 

分 类 号：F301[经济管理—产业经济] F811.4