征收房产税的“公共民意”调查研究——基于全国1050个样本的抽样调查

Research of “Opinion Poll”about Levying Property Tax——A Research Based on Samples from 1050 National Samples

对征收房产税这一公共政策进行前期调研是十分必要的,只有将政府的政策和民众的意见进行反馈和综合,才能制定出民主、科学、兼具法治精神的房产税政策。通过问卷的形式征询民众对征收房产税的"民意",对问卷中的相关指标应用模糊综合评价进行分析,结果表明,民众对征收房产税持中立或偏不赞成态度,民众接受房产税需要政府进一步强化房产税的受益性。调查显示,若征收房产税,持有多套住房的民众选择将房屋出租或出售的比例显著提高,因此制定房产税税率必须考虑其市场效应。问卷中设计的量表及评价方法对政府部门下一阶段制定房产税政策有一定的参考价值。

It is advisable to do preliminary investigation about levying property tax which is a public policy. Only when the government policy and public opinion are reflected and integrated,could the property tax policy with the characteristics of democracy,science,legality established. In this paper,a study is conducted to ask advise from the public about levying property tax through questionnaire survey. Fuzzy synthetic evaluation is used to analyze related indicators in questionnaire. The result shows that the public remain neutral or disapprove of it. If the government further strengthens the benefit property tax,the public may accept it. The research indicates the rate that people with many houses will choose to rent or sell their houses will go up strikingly. Therefore,the market effect should be taken into consideration when making tax ratio. Scales and evaluation methods in questionnaire will contribute to setting up property tax policy on the next stage.