房地产税的共识、争论与启示--基于理论和实践的综合分析

Consensus,Controversy and Enlightenment of Real Estate Tax --Comprehensive Analysis Based on Theory and Practice

从世界范围来看,房地产税在地方税体系建设中具有不可替代性,但税制设计的特殊性和征收过程的复杂性也使其备受争议。本文着眼于从理论和实践结合的角度,较为系统地分析世界房地产税发展中已取得的共识、仍存在的争论,以及对中国具有启发性的结论。首先,通过分析房地产税作为地方主体税种的优势解释其建立和发展的必要性。随后从两个方面分析房地产税征管中存在的矛盾、已有对策及其有效性:其一,以核心指标为基础建立税收收入分析框架,实现对政策行政因素的分析;其二,从纳税人的厌税情绪和对公平性的冲击两个方面实现对社会经济因素的分析。最后,尝试得出房地产税征收和改革中应遵循的共识性路径,并总结像中国一样的发展中国家应额外关注的关键点。

From a global perspective,real estate tax is irreplaceable in local tax system construction,but the particularity of tax design and the complexity of tax collection process also make it controversial.Based on the combination of theory and practice,this paper makes a detailed analysis of the consensus and the disputes in the development of real estate tax in the world,and draws enlightening conclusions for China.First,we explain the necessity of establishing and developing real estate tax by analyzing its advantages as a local main tax.Subsequently,we analyze the contradictions,existing countermeasures and their effectiveness in real estate tax collection and management from two aspects.One is to establish a framework for tax revenue analysis based on core indicators to analyze policy and administrative factors.The other is to analyze socio-economic factors from taxpayers’ tax aversion and the impact on fairness.Finally,we try to draw the consensus that should be followed in the construction of real estate tax,and summarize the key points that developing countries like China should pay extra attention to.