不动产税制度的特征及其本土化——以美国法为背景

The Logic of American Real Property Tax Law and Its Importance to China

公共服务和公共产品的供给会消耗大量地方政府财政资源,税收作为强制性的政府财政收入,在公共产品和服务的支付上具有较强的可行性,是解决地方政府财政能力不足的一条重要途径。不动产是居民最重要的财产,也是居民享受公共产品和服务的重要手段,因此,不动产税有助于将地方政府财政收入和公共服务支出联系起来。大多数情况下,不动产的市场价格能有效体现公共服务和公共产品的水平,居民根据不动产的市场价格进行纳税,能对政府公共产品支出进行相应的填补。除非在不动产价格增长过快,并导致居民不动产税负担过重的条件下,不动产税应当以市场价格为基础进行征收。不动产税是美国地方政府的主要税收来源,它保障了美国地方政府的税基稳定和税源充足,促进了其回应能力和良性竞争,有助于政府效率的提高和政策的实现,有利于增强居民对地方财政的理性认识和重视程度。美国不动产税通常限于本地公共服务,不涉及超出本地行政辖区的事项,这使得居民所承担的税负成本与所享受的公共服务之间具有紧密联系。美国不动产税制度表明,税种的设定对于地方政府具有重要作用,除政治和法律的监督之外,税收制度也能塑造地方政府。对于中国的制度环境而言,土地出让金制度、小区物业制度、政府职能的特点、地方政府的再分配功能、公共产品收费制度等因素都决定了中国房地产税制度与美国不动产税制度所服务的目标具有一定的区别,美国不动产税制度不应当直接移植于中国。但与此同时,美国不动产税制度可为中国房地产税法的制定以及中国地方政府实践提供一些制度和理念上的资源和参考。

Local government services consume large amounts of local financial resources.As a compulsory payment,property tax is crucial to the stability and sustainability of local finance,with no other forms of taxes capable of taking its place.Property tax is a sound local tax,it provides stable tax base,promotes the accountability and efficiency of local government,and acts as appropriate way of paying local public goods.Real property is the single largest asset of citizens,and has the ability to reflect the benefits funded by property tax.So it is required that assessment should be uniform and most states in United States require that all real property be assessed at its full value or market value.However,this rule is universally disregarded.Proposition 13 of California,value averaging in Washington,and widespread fractional assessment are deviations of the original intent of this benefit based tax.In case that property taxes outpace the growth of citizen's income,limitations on property tax sharp increase is necessary.In addition,property tax aims at local affairs with only local governments having the power to levy and manage.The logic of real property tax is beneficial to the local government reform and changes in China.It provides the citizens with more ability to participate in local decision-making.Of course,it is unrealistic that the logic fully applies to China and we need to consider all relevant Chinese laws.It will be a long journey to make full use of property tax as a major local financial resource in China,but still,property tax will benefit China a lot if its value and logic is made clear.