地方政府是否应该拥有房地产税的决策权?

Should Local Governments Own the Decision-making Power of Real Estate Tax?

理论分析表明,多级政府的国家应实行适度财政分权,房地产税适合作为地方税。为发挥地方优势和实现支出效率,地方政府有必要分享房地产税的决策权。国际实践也证实,房地产税大多作为地方层级具有一定自主权限的收入来源。我国地方分享房地产税改革决策权是完善地方税体系的必然要求,可以增强政策的适应性并促进基层民主。地方可在法律的允许范围内,决定本区域的具体征收范围、免征额、具体实施税率、少量特定优惠,提出暂缓征收申请等。

Theoretical analysis shows that a country with multi-level governments should carry out appropriate fiscal decentralization and real estate tax is suitable as a local tax.In order to exert local advantages and achieve expenditure efficiency,it is necessary for local governments to share the decision-making power of real estate tax.International practice has also confirmed that most of the real estate tax is a source of income with a certain degree of autonomy at the local level.Sharing real estate tax reform decision-making power by local governments is an inevitable requirement for improving the local tax system,which can enhance the adaptability of policies and promote grassroots democracy.Within the scope of laws,local governments may determine the specific scope of collection,the exemption amount,the specific implementation tax rate,the specific tax preferences,and application of deferred collection.