从国际经验看土地产权制度与房地产税

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	英文篇名：Land Right System and Property Taxation :From the International Perspective 作者：刘威 英文作者：Liu Wei; 关键词：房地产税 ; 公有土地 ; 土地出让金 英文关键词：Property tax;;Public land;;Land transfer fee 中文刊名：GFCD 英文刊名：China Real Estate 机构：北京大学-林肯研究院城市发展与土地政策研究中心; 出版日期：2016-12-25 出版单位：中国房地产 年：2016 期：No.557 语种：中文; 页：GFCD201636002 页数：5 CN：36 ISSN：12-1006/F 分类号：5-9

摘要

在目前关于中国房地产税改革的讨论中,土地公有制与房地产税的关系是讨论的重点之一。从房地产税及土地公有制的理论和国际经验出发,探讨土地公有制下征收房地产税的合理性,以及公有土地产权制度下如何征收房地产税的问题。主要讨论的问题包括土地使用年期对房地产税计税价值的影响,土地出让金与房地产税的关系,如何构建土地出让金、地租和房地产税三者并存的可持续土地收入体系,公有土地上保障性住房如何征收房地产税以及小产权房征收房地产税的合理性。
        In the current discussion about the property taxation reform in China,the relationship between the public ownership of land and property taxation is one of the most important topics.Based on the property tax theory and international experience,this paper discussed about the rationality of levying property tax under the system of public land ownership.This paper also discussed some specific aspects,including the how dose the land leasing periods affect the assessment value,the relationship between the land transfer fee and property tax,how to build the sustainable system of land revenue,how to levy the property tax on affordable housing,and the rationality of levying the property tax on the informal housing.

引文

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