房地产税适宜充当地方主体税种吗?——基于国家治理风险视角的分析

On the Feasibility of Real Estate Tax to be the Main Local Tax: From the View of Governance Risk

从国家治理风险角度分析房地产税充当地方主体税种的可行性.首先,从政府内部治理角度,房地产税充当地方主体税种会同时削弱中央政府的财政支配份额和宏观调控能力,是对“分税制”改革方向的背离.其次,从社会公共治理角度,房地产税要充当地方主体税种必须是宽税基、高税率征收方案,由于中国极高的房价收入比,将出现10％以上无力支付税款的纳税人家庭.相比独立的主体税种,以共享税为地方主要税收来源是未来地方税收体系建设的最优选择.

This paper analyzes the feasibility to be the main local tax of the new real estate tax from the perspective of national governance risk. First,from the perspective of internal governance, real estate tax as the main local tax will weaken the central government’s fiscal dominance and macrocontrol capacity, which contradicts the direction of the 1994 reform. Secondly, from the perspective of public governance, the new real estate tax as the main local tax must be designed to be wide tax base and high tax rate. Due to China’s high price-income ratio,there will be more than 10% taxpayer families unable to pay taxes. Comparing with the independent mode,taking a sharing tax between central and local governments as the main source of local revenue is the best choice in the long run.