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近年来,物业税开征及改革模式受到了社会各界的极大关注。通过对物业税改革的两种模式进行理论分析,以及对深圳市进行实证考察的结果表明:对所有物业征收物业税,将带来较强的税负递增效应和地区差异效应以及对房屋租赁市场的冲击效应,但税收收入有较强的稳定性与充足性。因此,从我国现实考虑,现阶段应该对居民基本住宅免征物业税;但在长期内,应对所有物业征收物业税。
In recent years, the property tax levy and reform model has drawn great attention from all walks of life. Through the theoretical analysis of the two modes of property tax reform and the empirical study of Shenzhen, the results show that: the property tax levied on all the properties will bring a strong effect of incremental tax burden and regional differences, as well as the rental market The impact of the impact, but the tax revenue has strong stability and adequacy. Therefore, from the reality of our country, property tax should be exempted for residents’ basic housing at this stage; however, property tax should be levied on all properties in the long term.