摘要
物业税的名称含糊其词,性质不清,所以现实可行的方案是改革完善财产税。财产税的性质与目标是改革完善财产税的理论依据,财产税种类、模式选择,以及财产税的税制设计都应该依据财产税的功能与在当前构建和谐社会中财产税的政策目标,对照分析,现行的财产税(房产税)需要重构。
The concept of Wuye Tax is obscure and unclear in nature, so it is feasible scheme to reform and perfect our property taxes. The nature and goals of the property taxes are the bases of reforming and perfecting property taxes. The types, mode selection and system designing of property taxes should be based on the functions of property taxes as well as its policy goals of constructing Property Tax in harmonized society. The existing real estate tax （housing tax） should be constructed again in comparison.
关键词
财产税
政策选择
制度设计
property tax
policy choices
system designing
