满燕云博士北京大学-林肯研究院城市发展与土地政策研究中心主任北京.ppt

Joyce Yanyun Man , Ph.D.Director, Peking University-Lincoln Institute Center for Urban Development and Land Policy Professor, College of Urban and Environ. Science, Peking UniversitySenior Fellow and China Program Director, Lincoln Institute of Land Policy满燕云博士北京大学-林肯研究院城市发展与土地政策研究中心 主任北京大学城市与环境学院教授美国林肯土地政策研究院资深研究员暨中国部主任;Outline主要内容;I. Property Rights and Land Rights;Structures of Public Land Leasing System in China ;Public Leasing Land Systems in the World;Type of Land Value Capture;Rational for Taxation on Real Estate; Current Land and Property Taxes in China;Property Taxation as a Percentage of Total Tax Revenue (%), 2007 各省房地产相关税收占税收收入比重 ;The Role of Real Estate Tax Revenue in Local Public Finance世界各国财产税占地方政府收入或税收收入比重;II. Main Problems Associated with the Current Property Taxation in China当前中国房地产税制主要问题;;;III. Current Property Taxation Reforms in China中国房地产税改革现状;;Main Achievements and Recent Progresses房地产税改革主要成果;;;IV. Challenges and Future Developments前景及挑战;Data collection for property tax assessment:数据收集 Data sharing between government agencies;部门间数据共享 Market data collection;市场数据收集 Property tax and Local Public Finance:房地产税与地方财政 Effective use of property tax revenue; Earmarked or general use税收收入用途：是否规定用途 Property tax v.s. land transfer fees房地产税与土地出让金的关系 Property tax V.S. other fees and charges on development房地产税与其它税费的关系 Explain the effects and object of property tax to the public;如何向公众解释房地产税作用与目标 Assessor certification and training; 评估师的认证与培训;Yman@