房产税的财政逻辑

• 作 者: 黄凯平
• 机 构: 传知行社会经济研究所,
• 出 处: 新商务周刊
• 发表日期: 2012年05期
• 关键词: 房产税 土地出让金 地方税体系 环境税 公平合理 房屋价格 地方债券 迁徙自由 区域单元 银行融资

一则有关“湖南、湖北将开征房产税”的乌龙消息令房产税扩大试点的议论再次沸腾。虽然房产税只是一个极小的税种,但它却是典型的中国式财政逻辑的体现。尽管很多人还在为房产税能不能降低房价、可不可以代替土地出让金等问题争得不可开交,但真实的房产税离这些问题可能很远,地方政府筹钱或许才是推出房产税的真实意图。希望用房产税代替土地出让金,是不切实际的幻

A talk about “Hunan, Hubei will impose property tax ” Oolong news of the property tax to expand pilot re-boiling. Although property tax is only a tiny tax, it is a reflection of the typical Chinese-style fiscal logic. Although many people are still for the property tax can reduce the price, you can not replace the land transfer fees and other issues can not be turned over, but the real property tax may be far away from these issues may be far from the local government to raise money is the real introduction of real estate tax intention. It is unrealistic to hope that the property tax will replace the land transfer fee