摘要
房地产税作为一种公共服务成本分担方式,必须充分考虑公平、均等和效率问题。借鉴其他国家经验和教训,我国未来的房地产税政策需充分利用后发优势,少走弯路。加州第十三号提案是一项以限制房地产税为首要目标的税制改革措施,是美国税制体系修正过程中的特殊历史产物。通过对该提案背景的分析和文献综述发现:基层政府(尤其是学区)的过分碎片化、居住"群分"和对房地产税倚重三重因素叠加加剧了地区间的财力和公共服务差异;加州第十三号提案中的税基设置限制了社会的流动性;加州第十三号提案对房地产税的限制导致了收费增加,并一定程度上影响了基层公共服务效率。抽象出地方和基层公共财政问题中共通的规律,为我国未来的房地产税政策所用。在我国未来房地产税政策设计中,既要体现房地产税的"受益税"性质以提高收支绩效,也需考虑房地产税与统筹使用层级、居住"群分"及基层财力差异的关系。
As a way of public service cost sharing,real estate tax must fully take the issues of fairness,equality and efficiency into consideration.Learning from the experience and lessons of the other countries,China’s future real estate tax policy should make full use of the latecomer advantage and avoid detours.California 13 th Proposal is a tax reform measure with the primary goal of limiting real estate tax and a special historical product in the process of revising the U.S.tax system.It is found through analyzing the background of the proposal and literature review that the superimposition of the three factors,i.e.,excessive fragmentation of grass-root government(especially school districts),residential"cluster"and the reliance on real estate tax,aggravates the regional differences in financial resources and public services;and that the tax base setting in California 13 th Proposal limits social mobility,and its restrictions on real estate tax have led to an increase in fees and affected the efficiency of grass-root public services to a certain extent.This study abstracts the common laws in local and grass-root public financial issues as a reference for China’s future real estate tax policy.China’s future real estate tax policy design should not only reflect the"benefit tax"nature of real estate tax so as to improve revenue and expenditure performance,but also take into consideration the relationship between real estate tax and overall use hierarchy,residential"cluster"and grass-root financial difference.
作者
任强
马海涛
孙陶沙
张平
邵磊
REN Qiang;MA Haitao;SUN Taosha;ZHANG Ping;SHAO Lei(School of Finance and Taxation,Central University of Finance and Economics,Beijing 100081,China;China Export&Credit Insurance Corporation,Beijing 100032,China;School of International Relations and Public Affairs,Fudan University,Shanghai 200433,China)
出处
《山东财经大学学报》
2021年第6期12-22,44,共12页
Journal of Shandong University of Finance and Economics
基金
国家自然科学基金项目“地方公共服务均等化的资本化效应和福利再分配研究——以基础教育为例”(71804208)
中央高校基本科研业务费专项资金和中央财经大学科研创新团队支持计划项目“地方公共服务资本化价值捕获的长效机制研究”
中国财政发展协同创新中心项目“房地产税和地方财政问题研究”。
