Real estate tax reform has been a hot issue of common concern in society in recent years. The paper holds that there is ra-tionality in levying real estate tax in China, but generalizations cannot be made as to the issue whether the collection of real estate tax can be used to replace land-based public finance to solve the problem of local governments' financial sources. In the present sit-uation, even with the enforcement of real estate tax, land-based public finance will not exit. In the future, with the transformation of local governments' functions, real estate tax may become one of the main sources of local public finance although it will not amount to today's land grant fee.%房产税改革是近些年社会各界普遍关注的热点问题. 房产税征收有其合理性,但征收房产税能否代替土地财政解决地方政府财源问题不能一概而论. 在目前现实条件下,即使开征房产税,土地财政也不会马上退出历史舞台. 未来,随着地方政府职能的转换,房产税将成为其主要财政来源,但在数量上不能与现今土地出让收入等量齐观.
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