物业税改革配套制度设计

Property Tax Reform and Supporting System Design

中央政府冀望通过开征物业税缓解地方财政困难,进而建立事权和财权、财力相配套的财税体制,从根本上遏止地方政府对"土地财政"的依赖,解决地方政府的"逆向软预算约束"问题。但此项改革举措并未得到地方政府的积极响应;相较于物业税而言,地方政府更青睐于"土地财政"。物业税迟迟不能全面实际开征,关键在于与物业税改革相配套的一系列制度的缺失。应从激励制度、信息系统、征管制度、公共财政制度、评估制度、地方政府间分配制度等方面完善物业税改革的配套制度,为物业税的有效推进和全面实施奠定有利的基础。

The central government started to levy the real estate tax with the expectation of relieving the local fi- nancial burden. The government hoped to establish a fiscal and taxation system in which business power is con- sistent with financial power and financial resources so as to prevent the local governments from the dependence of ＂land finance＂. Thus, the local government would get rid of ＂reverse soft budget constraints＂. However, this reform did not receive a positive response from the local governments. Compared to the property tax, the local governments prefer the ＂land finance＂. The delay of fully levying property tax lies in the absence of the support- ing system of property tax reform. So it is urgent to improve the supporting system of property tax reform from the aspects of incentive system, information system, collection and management system, public finance system, eval- uation system, and local governments distribution system, which will contribute to the full and effective imple- mentation of property tax.