中国房产税功能定位及制度要素设计 = The Functional Orientation and the Systematic Factor Design of Estate Taxes

다국어 초록 (Multilingual Abstract)

Under the current circumstance such as the lack of main source of local taxes, the instability of estate market and unfair distribution of social resources. The public have expect too much of the real estate tax and give a lot of functions to it, such as supplementing the local tax revenue, regulating the real estate market, adjusting income distribution and so on, which makes the estate tax reform have developed slowly. Meanwhile, the real estate tax reform involves the violation of private property, so the real estate tax reform will inevitably face " multilateral game ". The paper explores the fundamental situation of real estate tax as a part of the local fiscal revenue abroad by analyzing the contribution made by real estate tax to local fiscal revenue. On this basis, the paper concludes that the existing and growing real estate is an abundant source of real estate tax by observing the development of the real estate market, which is the economic basis that makes the real estate tax become an important part of the local tax system. Since the real estate tax reform involves the violation of private property, not only do we consider the financial demand of tax authority from a macro perspective but also discuss the economic duration and political acceptability, which makes real estate reform become a gradual process.

针对中国目前地方主体税种缺失、房地产市场不稳、社会分配不公等现实情况, 社会各个层面赋予房产税弥补地方税缺失、调节房地产市场、调节居民收入分配等诸多功能, 人们对房产税改革赋予过多的功能和期望, 使得房产税改革在各种期望的"纠结"中踯躅前行。同时, 房产税改革涉及对私有财产的"侵犯", 房产税改革必然面临着"博弈"。本文从分析国外房地产税对地方政府税收收入贡献入手, 探讨国外房产税作为地方财政收入的基本状况。在此基础上, 观测中国房地产市场多年的发展, 认为业已存在的存量房产及新增房产为房产税储备的丰腴的税源, 是房产税承担地方税重要税种的现实经济基础。由于房产税改革涉及对私有财产的"侵犯", 因此, 在制度要素设计方面, 不仅要从宏观角度考量征税主体财政功能的诉求, 还要从微观角度考察纳税主体的经济承受力和政治接受度, 可见房税改革将是一个渐进而漫长的过程。

목차 (Table of Contents)

• <摘要>
• Ⅰ. 序论
• Ⅱ. 国外房产税对地方政府税收收入的贡献
• Ⅲ.中国房地产税费收入情况及地方财政功能分析
• Ⅳ. 中国房产税制度要素设计
• Ⅴ. 结论
• 参考文献