房地产税的改革:香港地区经验与制度构建

香港地区和大陆地区都实行土地国有制度与土地批租制度,其房地产税制度是世界上比较完备的地区之一,它的房地产税在保有环节主要体现为物业税和差饷税。借鉴香港地区房地产税模式的相关经验,从征税范围与纳税人、计税依据与税率以及税收减免等方面来完善大陆地区的房地产税制度,以此来解决大陆地区的不具有可持续性的"土地财政"现象。

The Real Estate Taxation Reformation:the Hong Kong Experience for System Design

Hong Kong and the Mainland both are the system of the state-owned land and the grant of land.The Hong Kong real estate taxation is a best system in the world.This system has the property tax and the rates in the whole possession period.We must learn a lesson from the Hong Kong experience.It is the inevitable choice of the reform of the real estate tax from the levying Scope of tax and taxpayer,tax base and tax rate to tax relief in the Mainland.It is irresistible to change the non-sustainable land-based finance general trend.