空置税：取代物业税的一种思路

近期，社会各界对物业税应否进入政府操作层面的争论再度升温。剖析物业税可能带来的矛盾与问题，可得出以空置税取代物业税的思路：一方面，空置税可以吸收国际上利用物业税有效调控房地产市场的成功经验，发挥物业税的积极作用；另一方面，空置税可以避免在我国当前客观实际情况下开征物业税可能带来的种种弊端。

Vacant tax: An idea to Replace the Property Tax

Recently,whether or not the property tax should entering government at the operational level is heating up again.By analyzing of property tax potential conflicts and problems,we can get the new ideas based on the tax proposed to replace the vacant property;on the one hand,the vacancy tax can absorb the international sucessful experience of the real estate market controling the property tax,play the property tax active role;on the other hand,the vacancy tax can avoid the protential drawbacks of China's curre...