我国房产税试点的经济伦理意蕴

上海和重庆试行的房产税政策体现了公平正义、社会责任、义利关系的经济伦理意蕴。首先,房产税有利于降低房价,调节收入分配差距,实现公平正义;其次,房产税可以稳定我国各级政府的税收来源,使其更好地承担社会责任;最后,通过房产税政策,有利于购房者形成理性的住房消费观,规范开发商的投机行为,杜绝各级政府权力寻租的发生。此外,社会法治环境的完善也是包括房地产市场在内诸多市场良性发展的重要保障。

The Economic Ethics Value of Carrying out of Chinese Housing Tax

The carrying out of housing tax in shanghai and chongqing showed economic ethics value of equality and justice、social duty、relations of duty and benefit.First,housing tax is helpful to lower housing price,adjust gap of income distribution,and make equality and justice come true;second,housing tax can guarantee our government’s tax income,which can make them perform duty better;third,housing tax is helpful to customer’s rational housing consumption,adjust housing company’s behavior of investment,prevent governmental corruption.Besides,the better social law surroundings is the vital guarantee,include housing market and so on.