地方财政视角下房地产税核心征税要素与课税要素考量

Consideration into Core Taxation Elements of Real Estate from the Perspective of Local Finance

自1994年我国实行分税制以来,由于地方财政的事权与财权匹配不畅,中央与地方财政存在一定程度的博弈。房地产税征收开始试点,是理顺中央与地方财政关系的契机。特别是地方财政收入可借此由依赖土地出让金逐步向依靠稳定的房地产税转型,解决其不可持续性。鉴于房地产税对地方政府的特殊意义,文章基于地方财政视角,从房地产税开征应考虑的要素出发,探讨房地产税与土地出让金的衔接、对房地产及相关产业的影响、与其他税种的整合、与当地居民税负能力的关系等要素的正负效应,并通过明确房地产税征收的原则、厘清房地产税征收与房地产业及经济发展的关系、改革税费政策、充分赋予地方政府自主权等措施,使房地产税的课税要素更有利于地方财政收入由依靠土地出让金向依靠房地产税的顺利过渡。

Since the implementation of the tax sharing system in China in 1994,there has been a certain degree of game between the central government and local finances due to the poor matching of local financial affairs and financial rights.The levying of real estate tax is an opportunity to rationalize the relationship between the central and local finances.In particular,local finances can be transformed from relying on the status quo of land concessions to gradually on a stable real estate tax,thereby addressing the unsustainability of local finances.In view of the special significance of real estate tax to local governments,this paper discusses the positive and negative effects of real estate tax,taking into account the interface between real estate tax and land concessions,the impact on real estate and related industries,the integration with other taxes,and the taxation capacity of local residents.From the perspective of local finance,this paper clarifies the principles of real estate tax,the relationship between real estate tax and the real estate industry and economic development,and reforms taxation policies by fully empowering local governments with autonomy.The taxation elements of real estate can be determined in a way that is more conducive to the smooth transition of local finance from land premiums to real estate tax.