房地产税与土地出让金的关系探讨——以财产权合理预期为视角

On the Relationship between Real Estate Tax and Land Leasing——From the Perspective of Reasonable Expectation of Property Rights

厘清房地产税与土地出让金之间的关系是进行相关制度设计的基础。并存说、有限制的并存说、替代说、分解说等学说具有一定的价值,但是,需要从法律关系和社会功能等方面重新进行审视。在财产权合理预期视角下设计房地产税和土地出让金制度需要遵循财产权预期稳定性、税租负担与支付能力匹配、整体性、利益平衡等原则。在此基础上,有必要就房地产税的征税对象、房地产税的税基与税率、房地产税的免征额以及土地出让金的缴付方式等提出规则设计的建议。

Clarifying the relationship between real estate tax and land leasing is the foundation of legal system design.Relevant theories,such as coexistence theory,restrictive coexistence theory,substitution theory and decomposition theory,have some values.However,it is necessary to consider these problems from the aspects of legal relations and social functions.The design of real estate tax and land leasing system should follow these principles,for example,expected stability of property rights,the matching of tax burden and payment capacity,integrity and balance of interests.It is necessary to put forward the suggestion of the rules designs on the object of real estate tax,the tax base and tax rate of real estate tax,the exemption of real estate tax and the payment pattern of land leasing.