我国房产税税制要素的重新考量和设计——以房产税定位为视角

Reconsideration and Design of the Elements of China's Property Tax System——From the Perspective of Property Tax Positioning

随着我国税制改革和地方财政体系的建设,房产税的改革提上日程。现行房产税不能体现公平,无法兼顾行政效率和经济效率,税负偏轻又难以符合适度原则。"营改增"之后地方税种的缺失,使房产税应作为我国地方财政收入的重要组成部分。上海和重庆作为房产税改革试点,经过多年运行并没有有效遏制炒房囤房行为,房产没有得到合理的资源配置,给地方财政的贡献也极为有限。本文从税收原则出发,分析现行房产税政策与税收原则之间的矛盾和改革试点存在的问题,在房产税的定位和税制要素方面进行重新考量和设计,以使房产税成为我国未来地方财政收入的重要来源,并兼顾公平、效率和适度的税收原则,消除现行房产税的缺陷,促进我国税收体系的完善和和谐社会的发展。

With the reform of China’s tax system and the construction of local fiscal system,the reform of property tax has been put on the agenda. The current property tax cannot reflect fairness,as well as cannot balance the administrative efficiency and the economic efficiency,the tax burden is too light and difficult to comply with the appropriate principle. After the ＂the business tax changed to value added tax ＂,the lack of local taxes has made property tax an important part of China’s local fiscal revenue. Shanghai and Chongqing,as a pilot project of property tax reform,have not effectively curbed speculation and hoarding behavior for many years. The real estate has not been allocated reasonably,and its contribution to the local finance is extremely limited. Starting from the principle of taxation,this paper analyzes the contradiction between the existing property tax policy and tax principles and the problems existing in the reform pilot. The positioning and elements of the property tax should be reconsideration and design,so that property tax will become an important source of China’s future local fiscal revenue. We should also pay attention to the tax principles of fairness,efficiency and moderation,eliminate the defects of the existing property tax,and promote the improvement of China’s tax system and the development of a harmonious society.