开征物业税是开启我国社会变革的一个窗口

China's Proposed Property Tax would Turn a New Page for Social Changes

本文认为,物业税出台之前,首先需要我们正视的是,开征物业税,并非简单的税种转换或税制调整,它除了将使地方政府获得一种稳定的财政收入来源外,还将开启我国社会变革的一个窗口。而掌握物业税征收必不可少的基础数据,是物业税改革成功的重要前提,模拟物业税征收可能引致的社会经济效应,则是择优选择实施方案的必要准备。

The main argument of this paper is that： what we should face before introducing the property tax is that the real estate tax will not only allow the local governments to access to a stable source of revenue but also to turn a new page for social changes instead of a simple conversion or adjustment of the tax system. The successful characteristics grounded in the property tax depend on the basic property data required. It is necessary to simulate the socio-economic effects which results from the property tax to be launched, and that is the required preparations for preferred schemes for implementation.