摘要
一国开征房产税应当具备的前提和条件是:城市化完成或者接近完成。只有当城市化完成,城市基础设施大规模投资与建设结束,各类数据信息的时间序列以及空间排列都呈现出规律性,住房不再是普通居民家庭生产生活资料而升格为"财产",直接税征税基础形成,房产税才能水到渠成。现阶段,中国正处于城镇化进程中期,住房市场尚处于快速发展期,完全不具备开征房产税的前提与条件。最关键的是,正确把握房产税和中国土地财政的关系,理性看待房地产业,坚持"房住不炒"原则,保持房地产业平稳健康发展,从而稳步推进中国城市化进程。
The premise and condition for a country to levy property tax is the completion or almost completion of urbanization.Only when urbanization is completed,large-scale investment and construction of urban infrastructure are completed,and time series and spatial arrangement of all kinds of data and information show regularity,housing is no longer the means of production and living for ordinary residents,but is upgraded into"property",which means the direct tax foundation is formed,can real estate tax come into being naturally.At present,China is in the middle of the urbanization process,and the housing market is still in a period of rapid development,so it lacks the premise and condition to levy property tax.At present,the most important things are to correctly grasp the relationship between real estate tax and China’s land finance,treat the real estate industry rationally,adhere to the principle that"houses are for living in and not for speculative investment",maintain the steady and healthy development of the real estate industry,and thus steadily promote the process of China’s urbanization.
作者
周文豪
ZHOU Wen-hao(School of Economics,Northwest University of Political Science and Law,Xi'an 710065,China)
出处
《云南财经大学学报》
CSSCI
北大核心
2020年第11期3-14,共12页
Journal of Yunnan University of Finance and Economics
关键词
房产税
直接税
土地财政
城市化
基础设施建设
Property Tax
Direct Tax
Land Finance
Urbanization
Infrastructure Construction
作者简介
周文豪(1977-),男(土家族),湖北恩施人,西北政法大学经济学院研究员,研究方向为经济思想史、地方财政。
