财产税征收实践和分配体系:观照美国加州的做法

Property Tax Collection and Revenue Allocation System:an Experience from California

1978年美国加利福尼亚州通过的州宪法13条修正案,限制了财产税税率以及不动产评估价值增长幅度,并形成了复杂的财产税收入分配体系。之后,美国大部分州相继实行限制州和州以下政府财产税征税和支出的各项措施。加州现行财产税形成背景及其分配体系具有很强的代表性,其改革过程和征收实践启示我们,在财产税征收过程中需充分考虑并调和以下几方面关系:当地选民和地方政府的博弈关系,州和州以下地方政府间的纵向和横向关系,外部经济环境变化与财税平滑的关系,税收制度稳定性和相关机制建设灵活性的关系。

In 1978, California voters overwhelmingly approved Proposition 13. This amendment to California＇s Constitution was a property tax limitation initiative which limited the property tax rate and the growth rate of real estate value assessment, and formed a complex property tax revenue allocation system. After that, most states in the United States have implemented various measures to restrict the state and local property tax collection and expenditure. The background and revenue allocation system of California property tax are very representative. Its reform and collection practice have inspired us that the following aspects should be fully considered and reconciled, including the game relationship between voters and local governments, the vertical and horizontal coordination among governments, the relationship between external economic environment changes and tax smoothness, the relationship between the stability of tax system and flexibility of related mechanism construction.