对“物业税”内涵及改革目标的进一步探讨

A Further Probe into the Connotation and Reform Goals of the "Property Tax"

“物业税”内涵的准确把握及其改革目标的确定直接影响其税制设计。“物业税”指的应是保有环节的房地产税,而不是合并房地产各环节税费而形成的一个新税种;我国当前“物业税”的改革目标应是完善现行房地产税,并使其成为理想的地方税种;对我国“物业税”税制设计的几点建议。

Grasping the exact connotation of the ＂property tax＂ and its reform goals has a direct influence on the design of the tax system. ＂Property tax＂ refers to the real estate tax in the preserving procedure, but not a new tax which forms by combining the real estate taxes in different procedures. The current reform goals of the domestic ＂property tax＂ should be to perfect the existing real estate tax system and try to make it an ideal local tax type, and then give several suggestions on the design of the system of the ＂property tax＂ of our country.