物业税税制改革的财政公共管理体制困境探析——地方政府“逆向软预算约束”的分析框架

Research on Difficulties of Public Administration System in Real Property Taxation System Reform——Using the Theory of "Adverse Soft-Budget Constraint"

运用社会学和经济学的分析方法,探索了制约我国物业税税制改革的财政公共管理体制中的约束机制,得出结论如下:不规范的财政分权改革的直接后果造成了地方政府预算软约束和"逆向软预算约束",而分税制改革给地方政府收入结构带来的"驱赶效应"以及地方政府事实上具有获取体制外资源的强大能力在很大程度上又强化了地方政府的"逆向软预算约束"机制。在上述财政管理体制环境中进行物业税改革自然步履维艰,因为地方政府"逆向软预算约束"机制是制约物业税税制改革的直接原因;不彻底的财政分权体制缺陷是制约物业税税制改革的根本原因;社会约束不力以及相关制度设计缺陷是制约物业税税制改革的外在原因;税制设计严重老化是制约物业税税制发展的内在原因。

Using sociology and economics analytical method,this article explains the difficult institutional environment of real property taxation system reform in current public administration system.The conclusions are as followings.One of direct consequence of the imperfect fiscal decentralization reform is the soft-budget constraint and the adverse soft-budget constraint of local governments,and revenue-sharing system reform brings 'driving effect',which to great degree has intensified it.So real property taxation reform is extremely difficult in the above institutional environment.The local government's adverse soft-budget constraint is the direct cause and the imperfect fiscal decentralization is the root cause to hinder real property taxation system reform.The inefficiency of social restriction and the defects of relevant system design are the external causes and the obsolete taxation system is the inherent cause to hinder real property taxation reform.