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最优房产税理论认为:随着房地产市场的发展,房产税的作用日益显现,尤其是它在地方政府收入中的作用,优化房产税制度必须实现效率与公平的统一,其核心是实现房产税的累进性。传统理论认为房产税是累退的,这是对房产税的一种误解,如果将房产税看成是对资本的征税,其累进性特点是比较明显的,以房产税为主的财产税有效税率与平均资本收入有一种正相关的关系。此外,可以通过设置一定的扣除额提高房产税的累进性。世界各国对房产税的命名较多,如不动产税、财
According to the theory of optimal property tax, with the development of the real estate market, the function of real estate tax becomes more and more obvious, especially its role in local government revenue. The optimization of real estate tax system must realize the unification of efficiency and fairness. Progressive. The traditional theory that real estate tax is regressive, which is a misunderstanding of the property tax, if the property tax as a tax on capital, the progressive characteristics of which is more obvious, property tax-based property tax The effective tax rate and the average capital income have a positive correlation. In addition, by setting a certain amount of deductions to improve the progressive nature of property taxes. Many countries in the world name property tax more, such as real estate tax and property