CAJ | 학술논문

近年来,物业税开征与否成为一个热门话题,到目前为止仍未形成统一的声音。从经济学角度进行深入分析,可以得出征收物业税的理论依据,即可以弥补所得税征收环节的缺憾;发挥量能课税的原则,促进社会所得公平分配;符合税收能力支付原则;符合税收受益原则。从长远角度看,征收物业税在地方财政、房地产价格调节、收入分配等方面,都有着积极的正面效应,我国应当开征物业税。
근년래,물업세개정여부성위일개열문화제,도목전위지잉미형성통일적성음。종경제학각도진행심입분석,가이득출정수물업세적이론의거,즉가이미보소득세정수배절적결감;발휘량능과세적원칙,촉진사회소득공평분배;부합세수능력지부원칙;부합세수수익원칙。종장원각도간,정수물업세재지방재정、방지산개격조절、수입분배등방면,도유착적겁적정면효응,아국응당개정물업세。
The collection of property tax has become a hot topic in recent years.Up till now,however,people haven＇t reached an agreement about whether to collect such a kind of tax or not.By analyzing it in the economy perspective,this paper can get the foundations for imposing property tax,which remedies the income tax imposing process;taxes based on abilities in order to promote the fair assignment of social income,accords with the tax capacity principle and corresponds with the tax revenue principle.In the long run,imposing property tax has the positive benefits at three perspectives： the financial effects,the price regulation of real estate effects and the income assignment effects.So it should impose property tax in China.