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关于物业税的讨论始于2003年底。近两年来,国内学术界对物业税的开征从不同角度进行了广泛的讨论,研究焦点主要集中于物业税是否应该包括土地出让金、物业税的开征难点和物业税对房价的影响等几个方面。本文从地方财源可持续增长和地方税体制建设的角度,探讨物业税开征的意义,并实证分析了物业税的增收潜力和开征物业税的一些配套条件。
The discussion on property taxes began at the end of 2003. In the past two years, domestic academic circles have carried out extensive discussions on property tax from different angles. The research focuses mainly on whether the property tax should include land transfer fees, difficulties in the levy of property tax and the impact of property tax on housing prices aspect. This paper explores the significance of the property tax levying from the perspective of the sustainable growth of local financial resources and the construction of local tax system, and empirically analyzes the potential income of property tax and some supporting conditions for levying property tax.