房产免税制度设计

On the Design of House Property Tax Exemption System

开征房产税既有助于使商品房住宅回归居住本源,也有助于缓解未来地方政府的财政压力。但考虑到纳税人的经济能力及税收的公平性、中立性,合理的免税制度设计必不可少。从上海和重庆的试点来看,免税范围不宜定得过大,而美国的免税制度设计就相对较为合理。国内讨论较多的按面积扣除和按套数扣除两种房产免税政策在公平性和可操作性方面有较大的缺陷,容易引发争议,建议以评估值作为计税和免税的标准,确定每人可减免的住房价值,按户口人数在评估值中进行扣除,再对剩余部分进行征税。

The introduction of the house property tax not only helps commercial housing regain the essential purpose of residence, but also can alleviate the financial pressure of local governments in the future. But considering the economic ability of taxpayers and the fairness and neutrality of taxation, a design of an appropriate tax exemption system is indispensable.According to the pilot experience in Shanghai and Chongqing, the scope of tax exemption should not be too wide.And the tax exemption system in the United States is relatively reasonable. The two types of house property exemption policies that have aroused much discussion, i.e., tax deduction based on area and tax deduction based on amount, have some defects in fairness and feasibility.However, both these two tax exemption policies hav obvious defects in fairness and operability, which is easy to cause controversy. Therefore, it is recommended to use the assessed value as the standard for taxation and tax exemption so as to determine the tax deduction of each person. After the deduction according to the amount of the household,the remaining part will be taxed.