物业税改革与地方公共财政

物业税改革的推行需要地方政府的支持和配合,而地方政府将会主要考虑两个问题:物业税改革是否会导致地方公共财政出现断层?未来的物业税将在地方公共财政中起多大作用?只有这两个问题正确处理好了,物业税改革才可能顺利推行,不然的话,中央政府必须提供特别强的激励。本文就以上两个问题展开讨论,在相关假设基础上进行理论探讨和实证分析。结果发现,只要政府措施得当,物业税改革是可行的,并将对地方财政与地方政府行为产生深远影响,有利于地方政府职能转变,而物业税也将在地方财政中扮演重要角色。

Reform of Property Tax and Local Public Finance

What role will the property tax play in the local public finance after the reform of property tax? After empirical research, we found,if the reform is launched, most of the small and medium cities will gain, meanwhile the gap will appear. For the latter situation, issuing municipal bonds will be a good tool to deal with it. As long as the government does well, reform is feasible. The reform will greatly influence local public finance as well as local governments' behavior, to change from production-oriented to service-oriented.