房产税改革:一个长期渐进过程——基于纳税人收入能力的视角

House Property Tax Reform:A Long-term Gradual Process——From the Perspective of Taxpayer′s Earning Capacity

税收从来就不是简单的财政问题,而是涉及利益再分配的大问题。基于原有土地出让金中事实隐含的税金,考虑到我国宏观赋税偏高,国民收入分配格局向政府、企业倾斜,居民个人收入偏低,应税能力有限,消费能力不足、内需不旺的现状,贸然向所有房产所有人征收房产税,必然引发激烈的社会矛盾甚至社会动荡,致使国民分配格局更加失衡。因此,房产税改革必须设定为一个长期目标,分步推进。

Tax is not a simple financial issue, but a big problem of redistribution of interests. China is faced with a lot of difficulties ： implicit fact tax in land-transferring fees ; high macro tax ; an inclination of distribution of na- tional income to the government and enterprises; low personal income of residents; limited tax capacity; insuffi- cient purchasing power; and so on. To levy the house property tax without careful planning will inevitably lead to social conflicts, even social unrest and imbalance of national distribution structure. Therefore, house property tax reform is a long-term, step-by-step goal.