从社会财富和公共资源角度设计我国房地产税收体系

1990年代末以来，房地产业作为支柱产业为我国社会和经济的发展做出了巨大贡献，但当下这种定位必须加以改变。土地是不可再生资源；住宅一经建造，也将长久存在。因此，必须转变只将住宅作为商品的观念，彻底改变从纯经济角度看待房地产，即必须将“房和地”看作是公共资源和社会财富。惟其如此，才能科学合理地设计房地产税收体系。对房地产占用量多、占用时间长，就必须多缴税。

Design Chinas Real Estate Tax System from the Perspective of Social Wealth and Public Resource Angle

Since the late 1990＇s, The real estate industry, as a pillar industry, has been making a great contribution to China＇s social and economic development, but it needs changing. Land is non renewable resources, so buildings should be eternal since they were built. Therefore, we must change our concept that considgr the residential as a commodity, never regard real estate from a purely economic point of view, that is treating buildings and land as public resource and social wealth. Only by doing so, can we design a scientific and rational real estate tax system. If someone occupied too much real estate and for a long time, he/she must pay more taxes.