“物业税”功能的理论假说与检验——基于政府多目标的分析框架

物业税被定位为是对不动产的保有环节征收的一种财产税,是集政府多目标于一身的理想税种：兼顾公平与持续发展、并有助于激励地方财政收入增长的分权制度的落实。中国现行房地产税体系庞大,但物业税规模小,约束了其综合作用的有效发挥。中国房地产税制度进一步改革的方向之一是重塑物业税,并重点强化其调节收入分配的功能。

Theory Hypothesis and Test on Property Tax——Based on the Analysis Frame of Multi - Objects of Government

Property tax is a kind of estate tax for preserving and holding of real estate and it is an ideal tax which gives expression to the targets of the government ： consideration on fairness and sustainable development. What＇s more this tax can help implement the decentralization that stimulating local finance. The currency in China is that the present real estate tax is massive in system but the property tax is small in scale, which restrains the elaboration of its comprehensive effect. The reform direction of Chinese real estate tax is to remold property tax and strengthen its function of adjusting income redistribution.