房产免税立法与税收公平的归位

Towards Equitable Property Taxes:From the Design of Tax Exemption

房产税法律制度的改革折射的是社会演进与经济发展的必然趋势。经济发展加剧了社会成员间资源占有的不公平,但是房产税法律制度的发展却并没有弥合资源分配的不公平,反而在多元利益的指导下出现了三种维度的不公平:政府与市场之间的不公平、中央与地方之间的不公平以及居住者和投机者之间的不公平。刚性的税法常常为社会、经济所不融,免税的设计恰好可以弥补税法柔性的不足,在确保财政收入的情况下兼顾社会公平的维护,这也是深化财税体制改革背景下税法变革的秩序要求。房产税法律制度的变革应以量能课征为依据,以税收中性为准绳,区分房产的普遍性与特殊性,达成税收公平的改革效果。

The reform of property tax law is an inevitable trend of social evolution and economic development. The development of economic aggravates the economic gap between social members,but property tax law system narrows the economic gap for three reasons： the unfairness between government and market,the unfairness between the central and local government,the unfairness between dwellers and speculators. The design of tax exemption can make up for these shortcomings,it can ensure revenue of local government and take the social equity into account. The reform of property tax law should follow the principle of ＂ability to pay＂and obey the rule of tax neutrality,distinguish the special real estate from the ordinary real estate,and achieve the goal of tax equity.