房地产税的纳税人受益功能研究

A Study of the Benefit Function of Real Estate Taxpayers

近年来,我国对房地产税功能问题的研究,往往局限于筹集公共财政收入、优化资源配置、调节收入分配差距等政府收益,忽视了对纳税人权益的研究。在"房地产税是否是变相增税"的公众关注背景下,学术观点与市场实践严重背离。分析这一背离背后的法理逻辑,就应回归纳税人权利这一税法的核心问题,确立房地产税的税款缴纳与受益更直接联系的受益税体系。这既需要明确税收法定原则和财产税受益原则,也需要选择好改革的突破口,最大限度地实现纳税人和政府的双重受益。

In recent years, studies on the function of real estate tax concentrate mainly on collecting public financial income, optimizing the allocation of resources, regulating income distribution gap and other government revenue, and neglect the rights and interests of the taxpayers. With the public concern 'reals estate tax, disguised tax increase or not?' as the background, the scholarship severely deviates from the market. The analysis of the legal logic behind the deviation requires a return to the rights and interests of the taxpayers, and the establishment of payment system and benefit tax system. It is necessary to define the tax statutory principle and the property tax benefit principle, and by making a breakthrough in the reform, to maximize the double benefit of the taxpayers and the government.