房产税征收是否可行?——基于政策方案框架的分析

Whether It Is Feasible to Levy Housing Property Taxes?——An Analysis based upon Policy Scheme Framework

房产税是房地产税的重要组成部分,影响到居民个人的收入、社会财富分配、房地产市场的稳定和国民经济的发展。随着我国城镇化和经济发展步入新的阶段,是否应该对个人的非经营性自住住宅征收房产税成为当前学界关注的焦点。作为一项公共政策,房产税征收需要从技术可行性、政治可行性、经济可行性、行政可行性四个政策方案框架的维度论证是否应当适用。研究发现,房产税征收是一个必然趋势,但在目前我国法律制度不健全、土地产权尚未完全明晰、行政权力过度干预严重、房地产市场信息存在时滞、公民参与度不够的制度背景和治理环境下,时机尚未成熟,仍存在很多不可行的地方,应该通过立法,优化税制结构,确定适当的税基税率,健全配套资源,随着实施条件的不断成熟逐步有序推进。

As an important part of the real estate tax, house tax affects the residents＇ income, the distribution of social welfare, the stability of real estate market and the development of national economy. With the development of China＇s economy and urbanization, whether or not to operate house tax has become a focus of current academic circles. As a public policy, the applicability of levying housing property taxes needs to be demonstrated from the four dimensions of policy scheme framework including technical feasibility, political feasibility, economic feasibility and administrative feasibility. The research shows that operating house tax is an inevitable trend, but under the current China＇s system background and governance environment, it is still not a good timing. Rather, it should be gradually implemented with the improvement of related conditions.