| 我国物业税制的价值取向：公平为主，兼顾效率 |
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| 引用本文： | 胡家强.我国物业税制的价值取向：公平为主，兼顾效率[J].哈尔滨学院学报,2007,28(11):54-57. |
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| 作者姓名： | 胡家强 |
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| 作者单位： | 中国海洋大学,法政学院,山东,青岛,266100 |
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| 摘 要： | 制定科学、合理的物业税制离不开立法价值取向的确定。考虑到我国目前生产力发展水平、房地产市场状况、人地矛盾、物业税制特点以及特定时期国家的政策性导向,我国物业税制应采"公平为主,兼顾效率"的价值取向;物业税应为地方税,由中央权力机关统一立法,但应赋予地方政府较大的决策权,允许各地在国家制定的累进税率基础上,结合本地情况确定具体税率、起征点和减免税政策。
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| 关 键 词： | 物业税 价值取向 公平为主 兼顾效率 |
| 文章编号： | 1004-5856(2007)11-0054-04 |
| 修稿时间： | 2007年2月16日 |
Value Preference of China's Real Estate Taxation:Equity and Efficiency |
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| HU Jia-qiang.Value Preference of China''''s Real Estate Taxation:Equity and Efficiency[J].Journal of Harbin University,2007,28(11):54-57. |
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| Authors: | HU Jia-qiang |
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| Abstract: | A scientific and reasonable taxation system for the real estate is determined by the value preference of legislation.Considering China's productivity,the marketing condition of the houses,the conflicts of the place and population and the characteristics of the real estate taxation,it is suggested to employ the value of "equality and efficiency".This type of taxation is supposed to be the local taxation which is made by the central government with certain possibility for the local government to decide the progressive tax rateetc. |
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| Keywords: | real estate taxation value preference equity first efficiency |
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