物业税与财税体制间的效率与公平  

On the efficiency and equity between property tax and tax system

作　　者：张国玉[1,2] 余斌[3] 

机构地区：[1]北京大学政府管理学院 [2]石河子大学政法学院 [3]中国社会科学院社会发展比较研究中心

出　　处：《城市问题》2010年第6期98-101,共4页Urban Problems

基　　金：教育部人文社会科学研究2006年度规划项目(06JA810002)--马克思主义公平与效率的研究之阶段成果

摘　　要：当前房地产市场缺乏公平与效率,并影响到整个国民经济的发展,根本原因在于现行财税体制没有解决好公平与效率问题。物业税作为财税体制改革的主要内容有助于实现财税体制间的公平与效率问题。物业税改革方案要兼顾公平与效率:一方面,物业税的征收应以人口而非家庭为起征点,开征物业税后,应将土地出让金作为财产性收入纳入社会保障以实现公平;另一方面,物业税的征收范围不应仅限于住宅而应适用于所有物业,以防止土地闲置和滥用,进而提高土地使用效率。There is no equity or efficiency in real estate market,and it brings the problem of equity and efficiency in the whole national economy.The basic reason lies in the actual financial and taxation system.As the key content of the innovation of financial and taxation system,property tax can lend itself to achieve the equity and efficiency of financial and taxation system,but both efficiency and equity should be given enough attention.On the one hand,collecting property tax should make population but not family as tax threshold,and make the land remise fund be property income which is included in social security in order to achieve equity;on the other hand,the area of collecting property tax should be applicable to all the property but not just abiding places so as to avoid land fallows and land abuse and to improve the efficiency of land using.

关 键 词：物业税 效率 公平 

分 类 号：F812.42[经济管理—财政学]