基于税收遵从视角的物业税改革分析  

Analysis on the Reform of Property Tax Based on Tax Compliance Theory

作　　者：石子印[1,2] 

机构地区：[1]中南财经政法大学财政税务学院,湖北武汉430060 [2]聊城大学计算机学院,山东聊城252059

出　　处：《税务与经济》2009年第3期85-90,共6页Taxation and Economy

基　　金：中南财经政法大学研究生教育创新基金项目"我国不动产税制改革研究"(项目编号:2008BJJ38)阶段性成果

摘　　要：多种因素会影响纳税人的税收遵从水平,其中包括税率、公众的公平意识和社会文化等。物业税具有独特属性,这直接影响到纳税人的税收遵从水平。为了提升物业税的税收遵从水平,物业税改革需要坚持财政交换论,使之成为受益税;物业税征收的各个环节应有公众的政治参与;物业税改革需要坚持公平原则,处理好辖区内和辖区外的公平;同时,需要设计低税率和简明的税制。The taxpayer＇ s tax compliance may be influence by many factors, which including tax rate, me public consciousness to equity and social culture. Many special attributes are enchased in the property tax, which influence directly taxpayer＇ s tax compliance. To advance the level of tax compliance, firstly, we should persevere on public finance exchange theory in the process of property tax reform, so turn the property tax to benefit tax, the public should participate in the process also. Secondly, we should persevere on the principle of equity. Thirdly, we need the low tax rate and a concise tax system.

关 键 词：税收遵从 物业税 财政交换论 公平原则 

分 类 号：F810.424[经济管理—财政学]