房地产税应归谁所有?——基于公共服务资本化的视角

Who Should Own the Real Estate Tax?--Based on the Perspective of Public Service Capitalization

房地产税研究一直存在“受益税”和“财产税”之争,对于房地产税应当归属于哪一级政府的问题也有所争论。从公共服务资本化和受益范围多样性理论出发,将房产价值界定为私人居住服务和不同受益范围公共服务资本化的结果。利用CHNS家庭数据进行了三阶段泰尔指数嵌套分解,将房产价值差异精确分解为省级公共服务差异、区县公共服务差异、社区公共服务差异和私人居住服务差异四部分,通过模拟测算得到如下基本结论:(1)房产价值差异主要是由省级公共服务差异和私人居住服务差异造成,其次是社区公共服务差异和区县公共服务差异;(2)省级公共服务差异存在逆调节效应,将部分抵消房地产税的再分配效应,允许不同地区设置不同的减免参数能够缓解逆调节效应;(3)从兼顾“受益税”属性和“财产税”属性的角度出发,房地产税更适宜留归区县政府所有,但需要处理好房地产税与地方基础设施配套费等的关系。

The research of real estate tax has always had a dispute between"benefit tax"and"property tax",and there is also a debate about which level of government should own the real estate tax.Based on the theory of the diversity of public service capitalization and benefit range,this paper defines the value of real estate as the result of private residential services and capitalization of public services with different scope of benefit.Using"China Health and Nutrition Survey"family data and the third-stage nested decomposition of Theil index,the real estate value difference are divided into four parts accurately including provincial public service difference,district and county public service difference,community public service difference and private residential service difference,and the following basic conclusions are obtainedthrough simulation:First,the difference in real estate value is mainly caused by provincial public service difference and private residential service difference,and is also caused by the district and county public service difference and the community public service difference.Second,the provincial differences in public services have an inverse adjustment effect,which will partly offset the redistribution effect of real estate tax,and allowing different regions to set different parameters of relief can alleviate the inverse adjustment effect.Third,from the perspective of considering the attributes of"benefit tax"and"property tax",the real estate tax is more suitable to be left in the possession of the district and county governments,but the relationship between the real estate tax and the local infrastructure supplementary fees needs to be handled properly.