公共政策视角下的房产税改革目标

The Objective of Housing Property Tax Reform:from the Perspective of Public Policy

本文从公共政策视角入手,分析了征收房产税的影响及与之相关的若干问题:房产税暂难挑起地方主体税种的重担;房产税方案选择必须体现公平与效率的统一;房产税和限购政策都无助于商品房供给的扩大;公共住房与商品房的公共政策需要协调;对个人自用住房开征房产税,必须考虑土地国有制、住房种类繁多等特殊国情。

This paper analyzes the impact of house property tax and its relevant issues from the perspective of public policy. The paper holds that it is difficult for the house property tax to become the main tax of the local governments in a short term. The design of the house property tax must embody the unity of the fairness and efficiency. Property taxes and the house purchase quota policies are not conducive to the expansion of housing supply. It is necessary to coordinate the public housing with the public policy of commercial houses. Property tax applied to the personally-occupied housing should be consistent with the national conditions such as the state-owned land svstem and various housing tvves.