论物业税开征对我国城市发展的影响

物业税属于地方税种,统一的物业税开征对于提高中国城市发展的效率和水平具有积极意义.我国的物业税体制改革应注意与地方公共服务的发展联系在一起,通过开征统一的物业税,构建公共财政框架,规范政府土地管理,改善城市公共服务,促进城市房地产业健康发展.

Property tax reform and the development of Chinese cities

The property tax should be part of local tax. On view of city's devel opment, property tax is very important to improve the efficiency and level of th e cities. Our property tax reform should regard the effect on public service dev eloping. The tax property reform can build the system of public finance, improve the land management, advance the public service, accelerate the development of real estate.