物业税能否替代土地出让金是理论界关注的热点问题。有学者认为物业税与土地出让金在很多方面有相似之处,根据中共十六届三中全会“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费”的精神,应该将土地出让金并入物业税分年度征收;但同时,也有学者认为由于二者在性质、征收依据、支付主体等方面的不同而不能将其混为一谈。本文拟结合实际情况分析,认为我国现行土地批租制有很大的弊端,但也不宜简单地将土地出让金完全并入物业税,而应该从制度设计让物业税具有部分土地出让金的功能,通过市场手段和税收政策的结合调控土地市场,最终达到规范房地产相关市场、稳定地方政府财源、理顺经济运行机制的目的。 Property tax can replace the land transfer fee is the hot issue that theorists pay close attention to. Some scholars believe that the property tax and land transfer payments are similar in many aspects. According to the Third Plenary Session of the 16th CPC Central Committee, “the implementation of tax reform in urban construction, property tax levied on uniform and standardized real estate when conditions permit, the corresponding cancellation fee ”At the same time, some scholars think that due to the nature of the two, the basis for the collection, the main payment, etc. can not be confused. This paper intends to combine the actual situation analysis, that the current land leasing system in our country has great drawbacks, but it should not simply be fully incorporated into the land transfer payments property tax, property tax should be designed from the system with part of the land transfer fee functions, Through the combination of market instruments and tax policies, the land market will be regulated and regulated. Finally, the real estate related market will be regulated, the local government sources will be stabilized, and the economic operation mechanism will be rationalized.