物业税功用及风险规避:观照美国与韩国

Property Tax Function and Risk Elusion: in the Perspective of America and South Korea

物业税是对不动产的持有环节征税,该税具有双重属性,在发挥积极效应的同时也隐含两大风险,因此,实施物业税需要有一定的制度安排。制度缺失或设置不当会对社会稳定及房地产市场产生消极影响,美国与韩国对该税的实践为这种消极影响提供了证据。规避物业税风险的制度安排,包括将该税设定为受益税、上级政府财力支持、低负担原则及降低不动产交易环节税收等四个方面。

Property tax is the tax for real estate possession. It has dual attributes, so it plays a positive effect while two risks are hidden. Therefore, property tax implementation requires certain institutional arrangements. If the institution is missing or improper, it will have a negative impact on social stability and real estate market, which can be evidenced by the property tax practice of America and South Korea. To avoid the risk, the institutional arrangements are summarized in the following four aspects： the tax should be set as a beneficial tax; higher levels of government should provide some financial support; low burden on resident; lower taxes on real estate transactions.