摘要
房地产税要成为地方税的主体税种,使其收入与向居民提供的公共产品相对应,并且不会造成福利损失,需要许多严格的前提条件,包括适用区域范围足够小并且区域发展较为平衡;存在民主决策机制和“用脚投票”自由迁移的条件;特殊的地方政府体系和治理结构。在我国目前还不具备上述条件的情况下,要十分谨慎地对待将房地产税列为地方财政主体税的说法和做法。在房地产市场需求过旺、市场的寡头或准寡头垄断状态没有改变、房屋供给曲线充分弹性的情况下,设计中的房地产税只能由买房者承担并不会抑制房价。房地产税费改革的方向未必就一定是“费改税”,对于地方政府承担的某些职责,采用收取使用费方式更有优势。
The popular opinions think that it is needed to form united real estate tax system instead of taxes and charges levied on the sale and tenure of real estate including the assignment fee of state-owned land use rights. It is believed that such a move will be good for the standardization of the local revenue system and will control the price of housing. This article disagrees with these opinions and insists on the real estate tax is not an ideal solution. Based on the general principle of the public economics, it is argued that the real estate tax is good for its benefits-received principle but it requires many assumptions, The practices of the property tax in the USA can not be introduced into our country as well. The objective of using tax to control the price of housing can not be fully functioned for many reasons. The direction of the reforming the local revenue system is not only to unite taxes instead of the fees or charges, some charges or fees based on the benefits-received principle are better than the taxation not based on the principle at the local levels.
出处
《税务研究》
CSSCI
北大核心
2007年第3期43-48,共6页
基金
国家自然科学基金项目(编号:70573086)。
关键词
房地产税
财产税
房地产税费改革
地方财政
Real estate tax Property tax Reform of real estate tax and charges Local public finance
