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关于房产税,当下一些观点很流行,如完善地方税制、替代地方土地财政等。所谓把房产税打造成为地方的主体税种,成为地方的重要收入来源在短期内还不具备条件,这也与提高居民收入占国民收入比重的战略要求相违背。当前,房产税的主要作用在于抑制房价,调节收入分配,提高土地利用效率。逐步推开房产税改
On the property tax, the current view is very popular, such as improving the local tax system, land finance and other places to replace. The so-called real estate tax to create local taxes, as a major source of income in the local do not have the conditions in the short term, which is also to improve the residents’ income as the proportion of national income strategy contrary to the contrary. At present, the main function of property tax is to curb housing prices, adjusting income distribution and improving land use efficiency. Gradually push the property tax reform