【摘要】
| 近年来,我国部分地区城镇化扩张现象比较突出,造成土地闲置、资源浪费,致使失地农民生活缺乏保障。房地产税,作为调节房产和土地资源的重要手段,理应发挥其积极作用。我国房地产税的改革方向应为:在公平与效率兼顾的条件下,通过合并部分税种、完善部分税种的课税要素等措施来适度增加地方财政收入,一方面满足地方财政的正常开支,另一方面为失地农民的社会保障提供充足的资金,同时,增强其对土地市场的调控能力,抑制对土地资源的过度需求以及房地产的过度开发,提高土地资源的使用效率。
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【英文摘要】
| In recent years the over-expansion of the urban areas in some parts of China has caused the problem of land lying idle and the waste of resources,thus leaving some farmers who have lost their land insecure in necessities of life.Tax on the housing property,an important means by which real estate industry and land resources can be readjusted,should play an active role.The reform of the real estate tax should be aimed at appropriately increasing the revenue of the local governments by combining some forms of ...
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