物业税与土地出让金之关系探讨.pdfVIP

物业税与土地出让金之关系探讨 摘 要 一直以来，在调控房价的各项建议中，物业税的呼声最高，这也被称为抑制 投机的杀手锏，但始终千呼万唤不出来。实际上从 2003 年开始，财政部、国家 税务总局就在北京、辽宁、重庆等 10 个省市进行模拟评税试点。物业税空转六 年无法开征，大家的争论主要都在于如何处理物业税与土地出让金的关系。 本文首先从基本理论入手，用马克思主义地租理论和土地税经济理论分析了 地租和土地税的本质属性。接着对我国当前有关土地出让金和房地产税费的内 容进行了梳理，指出土地出让金制度和房地产税收方面的主要缺陷以及这些缺 陷导致的一系列的负面效应。 然后通过分析英国、日本和我国台湾地区的房地产税收制度，明确土地出让 金和物业税之间的关系，提出国家地租具有市场价格指针的不可替代的功能， 物业税应当以现时地租与潜在地租为计税依据，重点发挥引导商品房需求的作 用。 最后，本文还提出通过物业税的开征，完善土地出让制度，并且在物业税和 土地出让金的互补调节机制起到对房地产宏观调控的作用。 关键词：土地出让金；物业税；地租；土地税；调节机制 1 物业税与土地出让金之关系探讨 Abstract All along, the recommendations in the regulation of prices in the voice of the highest property tax, which is also known as killer curb speculation, but always after a long wait it out.In fact since 2003, the Ministry of Finance, State Administration of Taxation in Beijing, Liaoning, Chongqing, 10 provinces and cities to simulate the pilot assessment. Property tax levy can not be idle years, the main argument we have is property tax and land transfer relationship. Firstly, from the basic theory, theory of Marx and land rent tax economic analysis of the nature of rent and land tax attributes. Then, on Chinas current real estate taxes on land transfer payments and the contents of a sort, a clear system of land transfer tax and real estate major defects and these defects lead to a series of negative effects. And then by analyzing the United Kingdom, Japan and Taiwan of Chinas real estate tax system, land clear relationship between property tax payments, made the national market price of rent has an irreplaceable function pointer, the property tax should be based on existing and potential land rent rent for the tax basis, the focus needs to play a