房地产税(物业税)改革的国际经验及其启示

文章从公共选择、地方自治与财政分权、改革策略与路径方面,对部分发达国家、发展中国家和转型国家房地产税制改革的基本经验和教训进行剖析和借鉴,从已有的改革经验看,渐进式改革不等于拖延改革或缓慢改革,不改革就无法适应市场经济发展的要求,中国推进房地产税(物业税)改革需要遵循简税制、低税率、宽税基、严征管的方针,减少复杂性,增加横向公平和透明度,以价值为基准的物业税所带来的好处不能仅仅从财政收入的角度进行衡量,对地方的公平与效率为影响是评价改革是否成功的标准。

The Global Perspectives on Real Property Tax Reform

This paper attempts to exam the experience of property tax reforms in developed,developing and transitional countries from the perspectives of public choice,local autonomy,fiscal decentralization,transition path and stratagems.The authors also search the fundamental principles that could direct China's modernization of real property taxation system by comparing both the outside successful cases and the cases of scabs in real property taxation practice.