论分配公平视角下财产税的功能定位与路径选择

On the functional Position and Route Choice of Property Tax from the Perspective of Distributive Justice

现代财产税应对存量财产的应有收益课税,并以实现财产分配公平为核心目的,由此形成社会政策性目的的特别财产税。个人所得税实现收入分配公平的有限性、量能课税的具体化与社会国原则的促成以及财产权社会义务等因素,可以证成财产税应以分配公平为核心功能。基于宪法对个人财产权存续的保障,现代财产税实质上仅对财产的应有收益课税,即财产税的税负仅限于财产权的应有收益。具体而言,我国个人财产税作为特别财产税,并非对所有财产课征财产税,其仅仅对分配不公平存在重大影响的财产课税。我国个人财产税的实施并非一蹴而就。在现代税制改革框架下,先行课征房地产税,待时机成熟,进一步课征金融财产税。

The modern property tax should be levied on the income of the stock property,so as to realize the equity of property distribution as the core purpose,and form the special property tax of social policy purpose. Those factors such as the limited income distribution equity of individual income tax,the materialization of capacity tax and the social obligation can be used as the core function of distributive justice. Modern property tax is essentially only taxable for the income of property based on the constitutional guarantee of the existence of individual property right,i.e.,the tax liability is limited to the income of property right. In particular,our personal property tax,as a special property tax,is not levied on all property taxes,and only the property has a significant impact on unfair distribution. The implementation of personal property tax is not overnight one in China,but should be implemented in stages. In the framework of modern tax reform,the first class should levy real estate tax,but waiting financial property tax to mature.