物业税改革的目标定位——基于经济、政治和社会视角的评析  

Objective Location of Property Tax Reform——Analysis Based on Economic,Political and Social Perspective

作　　者：刘东[1] 

机构地区：[1]东莞理工学院,东莞523808

出　　处：《中央财经大学学报》2013年第4期14-20,共7页Journal of Central University of Finance & Economics

摘　　要：物业税改革不仅是一种经济活动,更是一种政治活动和社会活动。本文分别从经济、政治和社会三方面视角就物业税改革的目标定位进行了评析,并就物业税与土地财政的关系作出厘清。经济视角方面,即抑制房地产投机、降低房价,改革现行房地产税制,打造地方税体系中的主体税种———完善分税制改革。政治视角方面,即推进公共财政体制建设。社会视角方面,即调节社会贫富差距和为财产税制改革铺路。Property tax reform is more political and social activity than economic activity. The article makes a commentary on objective location of property tax reform from the economic, political and social aspect of perspective, and clarifys the relationship between property tax and ＂land finance＂ . Economic perspective, namely, is to curb real estate speculation and to lower housing price ; to reform current real estate tax system; to make the main categories of taxes of the local taxation system and to perfect system of tax distribution reform. Political perspective, namely, is the construction of the public finance system. Social perspective, namely, is to regulate social gap between the rich and the poor and to pave the way for property tax reform.

关 键 词：物业税 目标 社会公众 贫富差距 

分 类 号：F810.424[经济管理—财政学]