从治标到治本:房地产业政策调控与房产税制度创新

From Temporary Solution to Permanent Cure:Policy Regulation on Real Estate Industry and Property Tax as Institutional Innovation

面对近期我国一线、二线城市相继出现的房地产市场"过热"迹象,各地政府不得不纷纷再次启动限购、限贷等行政调控措施。然而多年以来的经验总结表明,此类手段往往"治标不治本",造成楼市的冷热迅速变换"打摆子"状况。文章以标本兼治、治本为上的原则为指导,从制度供给这一龙头因素视角探讨了在住房保有环节开征房地产税的五大方面积极作用,并就关于房地产税的五种主要反对观点和意见从学理和实践两个层面分析了推进我国房地产税改革的可行性。基于此,文章提出了当前及未来一段时期,推动房地产税立法工作与相关改革的思路和要领,对开征房地产税的方案构想和可借鉴的国际经验作了讨论。

Facing the recent “overheat” signs in the real estate market successively emerging in China＇s first-tier and sec-ond-tier cities,local governments have been compelled to relaunch the administrative regulation such as house purchase quota, credit limit,etc. However,experiences over years have demonstrated that such tools are often temporary solution rather than per-manent cure,which has caused “malaria-like” precipitous changes of “ cooling” and “ heating” cycles in housing project mar-kets. Under the guidelines of “seeking both temporary solution and permanent cure” with a focus on permanent cure,this paper probes into the five positive roles of levying property tax on house tenure from the key factor perspective of institutional supply. Moreover,it discusses five major viewpoints against property tax to analyze the feasibilities to promote the reform of property tax from both theoretical and practical aspects. On that basis,this paper puts forward the thoughts and essentials on the legislation of property tax and its related reform now and in the near future. It discusses the plans and propositions to launch the property tax as well as international experiences for reference.