摘要
物业税是一种财产税,因而在理论上具有调节贫富差距的公平功能。但实践中物业税能否发挥该功能,取决于其税负归宿是否具有累进性。在当前我国贫富差距持续拉大、现行税制体系公平功能缺失的背景下,应充分重视物业税的公平功能。以下政策建议将有助于物业税公平功能的发挥:将土地价值与房产价值合并为物业税课税对象;统一内外资企业房地产税制,实现平等国民待遇;扩大物业税征税范围;实行"双轨制"税率;统一以市场评估价值为计税依据。
Theoretically, as a kind of property tax, real property tax has the function of modifying the distribution of personal wealth. In practice, the action of the function depends on whether the tax incidence of real property tax is progressive. Nowadays, as the gap between the rich and the poor is widening, we should pay more attention to real property tax＇s function of adjusting distribution of personal wealth. The following suggestions would be helpful for equity： taxing both on land and house, unify real property tax policy for both domestic and foreign enterprises, enlarging the scope of taxation, double - track tax rates, and taxing on the market value of the real property.
出处
《税务与经济》
CSSCI
北大核心
2007年第4期97-101,共5页
Taxation and Economy
关键词
物业税
公平
贫富差距
双轨制
real property tax
equity
the gap between the rich and the poor
two- way system
