对关于房地产税若干疑惑的思考和回答

Some Thoughts about Real Property Tax Policy in China

笔者梳理近年国内学界和政策研究部门对我国未来房地产税政策的若干质疑和疑惑,归纳为八个问题,从基础学理和政策机制的角度进行论证。本文的主要观点如下:作为财产税的房地产税是现代税制结构的三个支柱之一;以收入为目的的房地产税长期看应当成为基层政府的重要收入来源之一;地方政府在房地产税政管理领域应当有一定的自主权;实施宽税基的房地产税是长期最佳政策选项;房地产税减免应靶向低收入人群;房地产税会影响收入分配但不是主要的调节手段;房地产税是一项基础性制度,是促进房地产业良性循环和健康发展的长效机制之一;房地产泡沫与房地产税没有直接关联,开征房地产税并不能根除泡沫。

Based on the debates about real property tax among scholars and practitioners in China,this paper provides arguments from the perspective of basic theory and policy mechanism.Our main points are as follows:real property taxation should be one of the three pillars in the modern tax structure with its revenue belonging to local government and a large discretion left to localities;a broad-base tax with credits targeting only low-income groups is the best choice when adopting real property tax;the real property tax is not a policy tool in redistribution but may affect its outcome;as a basic institution,the real property tax may enhance the sustainable growth for housing sector but is not the most important tool in avoiding real estate bubbles.