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本文首先回顾了对财产税分类政策的研究,并介绍了财产税差别化政策的两种模式,在此基础上论述了财产税差别化政策的理论根据以及各国实践和上述理论的背离,同时着重分析了均衡化的财产税政策对效率状态的促进。得出的结论是,最优的财产税制对各类财产应遵循税收均衡原则,如果政府基于纳税人的负担能力及政治压力考虑,在实际操作中需要对各类财产采取差别税收政策,则应选择差别税率、统一评估率的模式,而不应选择统一税率、不同评估率的模式。
This paper first reviews the research on tax policy of property tax and introduces two modes of property tax differential policy. On this basis, it discusses the theoretical basis of property tax differential policy and the deviations from the above theories in practice in various countries. Analyzed the promotion of the state of efficiency by the balanced property tax policy. The conclusion drawn is that the optimal property tax system should follow the principle of tax balance for all kinds of property. If the government needs to take a tax policy of different taxation for various types of property in consideration of the taxpayer’s affordability and political pressure, Choose a different tax rate, the rate of uniform assessment model, rather than the choice of a unified tax rates, different assessment rate model.