开征物业税是开启我国社会变革的一个窗口

• 作 者: 庞凤喜
• 机 构: 中南财经政法大学财政税务学院,
• 出 处: 税务研究
• 发表日期: 2009年10期
• 关键词: 物业 物业税改革 社会经济效应 社会变革 财政收入来源 权力与权利 择优选择 税种 涉税信息 必要准备

本文认为,物业税出台之前,首先需要我们正视的是,开征物业税,并非简单的税种转换或税制调整,它除了将使地方政府获得一种稳定的财政收入来源外,还将开启我国社会变革的一个窗口。而掌握物业税征收必不可少的基础数据,是物业税改革成功的重要前提,模拟物业税征收可能引致的社会经济效应,则是择优选择实施方案的必要准备。

This article argues that before the introduction of property tax, we first need to face the fact that the introduction of property tax is not a simple tax conversion or tax adjustment. In addition to providing local governments with a stable source of revenue, they will also open up the social changes in our country A window. However, it is an important prerequisite for the successful reform of the property tax to grasp the basic data necessary for the collection of the property tax. It is necessary to select the optimal implementation plan for the project to simulate the possible social and economic effects of the property tax levying.