税收法定视角下房产价格与地方债务联动机制的化解研究

The Breaking of the Linkage Mechanism Between Real Estate Prices and Local Debt Risks Under the Statutory Perspective of Taxation

当前,我国房产价格与地方政府负债情况之间存在某种值得关注的正反馈关联,且二者间联动关系的紧密性与地方政府对土地财政的依赖程度息息相关。为破解此种风险联动机制,应加快单行税种立法的完善并推动共享税制度的法治化,扭转地方政府对土地财政过度依赖的现状,弱化地方政府举借债务的动力。我国房地产市场的调控与改革是一项系统性工程,要化解房产价格与地方债务深度交织的潜在风险,须在法治框架内调整政府间财政关系、深化税制改革,从根源上消除地方政府持续加大举债规模的内在激励。

At present,there is a certain positive feedback correlation between China’s real estate prices and local government debt,and the closeness of the linkage relationship between the two is closely related to the dependence of local governments on land finance.In order to crack this risk linkage mechanism,we should accelerate the improvement of the legislation of separate taxes and promote the rule of law of the shared tax system,reverse the current situation of local governments’excessive dependence on land finance,and weaken the motivation of local governments to borrow debt.The regulation and reform of China’s real estate market is a systematic project,in order to resolve the potential risk of deep interweaving of real estate prices and local debts,it is necessary to adjust intergovernmental fiscal relations within the framework of the rule of law,deepen the reform of the tax system,and eliminate the internal incentives of local governments to continue to expand the scale of borrowing.