摘要
物业税是一种财产税,理论上具有调节贫富差距的作用,但在实施过程中存在诸多不足,影响了其公平功能的发挥。文中在物业税的内涵与特征基础上,通过对现有房地产税公平功能的分析,提出了增强物业税公平的对策建议。
Property tax is a property tax, in theory, with the gap between rich and poor regulation, but in the implementation process, there are many inadequate, and affected the function of its fair play. Property tax in the text of the content and features on the basis of the existing real estate taxes through a fair functional analysis, to enhance the fairness of property tax policy proposals.
出处
《商品储运与养护》
2008年第9期62-63,65,共3页
Storage Transportation & Preservation of Commodities
关键词
物业税
公平
贫富差距
Property Tax
Fair
Gap between rich and poor
