从物业税设想到房产税试点——转型期中国不动产税收政策变迁研究

From Property Tax to Real Estate Tax——Study on Real Estate Tax Policy Change in Transitional China

转型中国的税收政策是如何变迁的?本文以不动产税从物业税设想到房产税试点的变迁过程为例,运用修正后的倡导联盟框架识别不动产税政策过程中的若干政策参与联盟,探讨变迁发生的内在逻辑和实现机制。研究发现:物业税到房产税的转变源于税收文化与法律框架的变动,在转型中国相对稳定变量也可能被政策学习所改变。政策权威提出的房产税政策目标在社会学习中被政策参与者重新建构,共识的建立是受外部因素影响与政策信念竞争双重作用的结果。政策信念差异驱使中央与地方政府进行政策博弈,房产税试点并非开拓性试验而是策略性妥协。强化立法机关在税收政策过程中的主导作用将有助于政策民主化,应该建立行政机关与纳税人信任与信息共享机制,逐步提升税收法规层级,将财税改革试点纳入财税法治框架中推进。

The objective of this paper is to explore and examine the logic and mechanism of tax policy change in transitional China.An case study,taking as an example policy change from property tax to real estate tax,this essay apply revised Advocacy Coalition Framework to recognize several coalitions and explain how does tax policy change.The analysis try to show that the variation of tax politic culture and basic constitutional structure make policy change from property tax to real estate tax,relatively stable parameters may change by policy learning in transitional china.Policy target,which hold by policy authority,have been reconstructed by policy participants,degree of consensus caused by both internal shocks and policy belief competition.Different policy core beliefs between central and local government make political gaming,real estate tax reform is not pioneering experiment but strategic compromise.Expanding on the previous research of highlighting mechanism of tax policy change in transitional china,this study suggests that enhance power of legislature can make decision-making process of tax policy more democratic,information share and social trust mechanism with taxpayers and government should be made more transparent and the tax policy reform would be based on rule of law.