个人住房征收房产税的税制改革研究——基于沪渝地区房产税试点启示

Research on Tax Reform of House Property Tax Levied on Individual Housing-Inspiration from the Pilot of House Property Tax in Shanghai and Chongqing

2011年起,上海和重庆对个人住房使用试点开展征收房产税,出台了房产税相关的暂行办法和管理细则,制定了房产税的征收对象、计税依据和税率等规定,合理引导房地产行业发展,适度增加地方财政收入的作用。2022年以后房地产行业进入震荡期,商品房销售规模显著波动,房产行业周期性收缩,造成土地出让收入补充政府财政的贡献作用逐渐减弱,影响了部分地区政府收支预算平衡。为应对房地产行业处于中长期的不确定性可能造成地方政府的财力运行压力,应加快完善房地产税制结构的进程,着力调整房产税与土地出让收入结构比重,确保地方财政收支的长期性平衡。据此针对房地产税的税制改进,从房地产税试点地区的税收现状、优化原则、影响因素分析,从合理性、可续性、公平性等理论角度对房地产税收制度提出优化设计。

Since 2011,Shanghai and Chongqing have been levying real estate tax on the use of individual housing on a pilot basis,and have promulgated provisional measures and administrative rules related to real estate tax,and formulated provisions on the object of collection,basis for tax calculation and tax rate of real estate tax,so as to reasonably guide the development of the real estate industry and moderately increase local fiscal revenue.After 2022,the real estate industry has entered a period of turbulence with significant fluctuations in the sales scale of commercial housing and cyclical contraction of the real estate industry.This has led to a gradual weakening of the contribution of land transfer income to supplement government finances and also affecting the balance of government revenue and expenditure budgets in some regions.To cope with medium and long term of the uncertainty in the real estate industry,which may cause financial pressure on local governments,it is necessary to accelerate the process of improving the real estate tax system structure,focus on adjusting the proportion of property tax and land transfer income structure and ensure the long-term balance of local fiscal revenue and expenditure.Therefore,aiming at the improvement of the real estate tax system,the tax status quo,optimization principles and influencing factors of the real estate tax pilot areas were analyzed,and the optimization design of the real estate tax system from the theoretical perspectives of rationality,sustainability and fairness was put forward.