中国房地产税改革中的央地博弈与突围之道

Game of the Central and Local Government and Breakthrough of China's Real Property Tax Reform

为什么中国的房地产税改革在长达将近十年的时间里"启而难动"?税制改革的成败往往要考察强势集团得到了多少改革的制度红利以及非税制改革对全社会净福利增量的大小。在房地产税改革中,中央政府改革的动机"以税代租",而地方政府仍坚持"以租代税",两者在现阶段存在巨大的利益冲突以至难以形成改革合力。要推动房地产税改革,目前最关键是处于决策权优势地位的中央政府应充分考虑地方政府的权利和利益,建立健全相关制度让其能真正分享到改革的制度红利。

Why has China's real property tax reform already begun,but the progress has been extremely slow in a decade's time? If tax reform could success,we should pay close attention to how much dividends the strong group will get rather than the social net welfare increment.In terms of real property tax reform,the central government has intended to replace rent with property tax,but the local government has held the opposite view.There are so huge conflicts of interest between central and local government that it is difficult to form reform impetus.The key to promote real property tax reform is that the central government who holds decision-making power should fully consider the rights and interests of the local government,establish and perfect the relevant policies to really share system dividends of the reform.