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在推进物业税改革的过程中,规范土地出让金的管理,将土地出让金纳入物业税改革体系十分必要。本文以税收和房地产市场的相关理论为基础,探讨了将土地出让金纳入物业税改革方案的设计思路,以及土地出让金纳入物业税改革体系后的经济效应,并通过2002～2010年我国30个省(市、自治区)的面板数据对物业税与房地产价格之间的相关关系进行实证分析,对我国房地产税制改革、征收物业税提出了政策建议。
In the process of promoting property tax reform, it is very necessary to standardize the management of land transfer fees and incorporate the land transfer into the property tax reform system. Based on the related theories of taxation and real estate market, this paper discusses the design method of land transfer payment into the reform of property tax and the economic effect after the transfer of land premium into the property tax reform system. Through the analysis of 30 The panel data of provinces (municipalities and autonomous regions) make an empirical analysis of the correlation between property tax and real estate prices, and put forward policy suggestions on the reform of real estate tax system and property tax levied in China.