房地产税:中国税收改革再出发——税收国家转型与地方治理革新

Real Estate Tax: the New Departure Tax Reform in China——China's Tax Transformation and Local Governance Innovation

中国正在经历市场化转型的过程,跟市场化转型相关的是税收国家的转型,跟税收国家的转型相关的是地方治理的革新。去年底,时任财政部部长肖捷在《人民日报》发表题为《加快建立现代财政制度》的署名文章中指出,要按照"立法先行、充分授权、分步推进"的原则,推进房地产税立法和实施。今年两会,"新时代的房地产税和社会再平衡"的相关讨论再次被推向高潮。开征房地产税,建立现代财政制度,是国之大事,亦是推进中国国家治理现代化之契机;与此同时,房地产税系直接税,关切着每一位民众的利益,牵动着每一位民众的神经。中共十九大报告指出,我国社会主要矛盾已经转化为人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾。作为中国税收改革再出发重要一环的房地产税,如何在尊重税种自身规律、借鉴国际实践经验、扎根本土特殊国情的基础上,公正、规范、科学、稳妥地开征,关系着民众的日常生活、国家的治理转型与社会的平街发展,不可不慎。为此,《探索与争鸣》编辑部与上海财经大学公共经济与管理学院特遨相关领域专家学者,联合召开了以"新时代的房地产税和社会再平衡"为主题的圆桌会议,希冀在房地产税开征的公平性、合理性、可行性、系统性等方面深化讨论、贡献智识,在中国改革开放40周年之际,从税收改革再出发,切实推进税收国家的转型、地方治理的革新与民众共识的达成。需要特别说明的是,本专辑中的专家发言仅代表个人观点,不代表本编辑部立场,欢迎学界同仁各抒己见,进一步参与并推进讨论。

It is a great opportunity of promoting the modernization of China's national governance and the democratization process to levy real estate tax and establish a modern financial system. At the same time, the real estate tax is a direct taxation, which correlates with every people's interests and affects the nerves of every citizen. The 19 th National Congress of the CPC report pointed out that the social principal contradictions of our country have been converted to the contradiction between unbalanced and inadequate development and the people's ever-girowing needs for a better life. The real estate tax is an important step of China's tax reform. We must comply with the tax rules, draw lessons from international experience and take root in reality.