物业税改革的经济影响:一个文献综述  

A Review of Studies on the Economic Impact of Property Tax Reform

作　　者：张再金[1] 

机构地区：[1]清华大学经济管理学院,北京100084

出　　处：《税务与经济》2008年第1期96-100,共5页Taxation and Economy

摘　　要：自从2003年我国提出物业税改革的设想后,物业税改革成为了一个热点话题,分析物业税改革可能带来的经济影响是当前讨论的重点之一。物业税将逐渐成为地方政府的一个稳定的主要收入来源,为地方政府提供长期而稳定的激励,提高地方公共财政的效率;物业税改革在短期内会降低房价,不过幅度不会太大,也不会降低购房者的负担;物业税改革还可以提高土地资源的配置效率,一定程度上缓解由土地批租制度带来的地方政府"寅吃卯粮"的问题。Since China put forward the idea of property tax reform in 2003, property tax reform become a hot topic, one of the focuses of the current discussions is the economic impact of property tax reform. Property tax will gradually become a main source of revenue for local govern.ments, and to provide long - term and stable incentives for local governments, improve the efficiency of local public finance. With property tax reform, the housing prices will be lower in the short term, but not dramatically. The property tax reform can also improve the efficiency of the allocation of land resources, and to some extent alleviate the leased land from the local government system.

关 键 词：物业税 地方公共财政 房地产市场 土地管理 

分 类 号：F810.42[经济管理—财政学]