我国物业税税率设计的理论与实证分析

Theoretical and Empirical Analyses of Property Tax Rate in China

我国的物业税自2003年被首次提出以来,便受到各界广泛关注。在物业税各项税制的设计中,税率的确定是重点和难点。研究了我国物业税税率的合理模式,并从政府财政收入、宏观和微观税负水平角度,从理论上得到了我国物业税税率的合理范围。最后以上海市为例进行了实证分析,希望能对我国物业税税率设计提供借鉴。

The property tax has been in wide concem since it was proposed in 2003 in China. In property tax system design, how to fix tax rate is most difficult and important. The appropriate property tax mode is first studied in China, then theoretically derived a reasonable range for property tax rate in terms of government revenue and tax burden, and finally taken Shanghai for empirical analysis, hoping that it will be helpful to the property tax rate design in China.