论文部分内容阅读
作为中国地方财政体制改革的一部分,开征物业税必然会受到中国政治、经济等现实条件的制约。本文使用正规经济学模型具体讨论了物业税的征管问题,模型测算结果显示,纳税人低纳税意愿所导致的极低的缴税率可能成为物业税改革的一大挑战。文章最后还讨论了模型结果的一些引申含义。
As part of the reform of China’s local financial system, the introduction of property tax is bound to be China’s political and economic constraints and other realistic conditions. This paper discusses formally the problem of property tax collection and management using the formal economics model. The model results show that the extremely low tax rate caused by low taxpayers’ willingness to pay may become a major challenge to property tax reform. Finally, the article also discusses some extended implications of the model results.