多重目标制约下的中国房产税改革  

Property Tax Reform in China:Multiple Policy Objectives and Constraints

作　　者：冯海波[1] 刘勇政[2] 

机构地区：[1]暨南大学经济学院财税系,510632 [2]美国佐治亚州立大学经济系,30341

出　　处：《财贸经济》2011年第6期24-30,136,共7页Finance & Trade Economics

基　　金：中央高校基本科研业务费专项资金资助,项目名称“实现城乡基本公共品均衡配置问题研究”,项目编号12609314

摘　　要：对私人房产征收物业税是中国房产税改革的重要内容。本文认为,房产税改革既要遵循税制优化的一般原理,也要考虑当前经济社会体制改革的现实需要,这客观上决定了中国房产税改革要受到多重目标的制约。理论分析框架表明,房产物业税收入函数的构成要素包括房产市场价值、征税覆盖率、房产评估率、法定税率和实际征收率,而这些构成要素与房产物业税具体的制度设计和政府的税收征管能力密切相关。同时,房产物业税的税权划分也是迫切需要解决的问题。Extending the coverage of property tax to include residential property is a crucial aspect of property tax reform in China.In this paper,the authors argue that the reform should not only follow traditional wisdom of optimal tax theory,but also consider actual needs of current economic and social reform in China.This determines that the property tax reform in China has to be implemented under multiple constraints of policy objectives.Our theoretical framework indicates that residential property tax revenues are a function of multiple elements including total market values,the ratio of taxable market value to total market value,the ratio of assessed value to taxable market value,statutory tax rate and the collection ratio.All these elements are strongly correlated with the institutional arrangements and administration of the property tax.In addition,the assignments of taxing authority and collected revenues among different levels of governments are important issues that need to be addressed urgently.

关 键 词：多重目标 房产税 改革 

分 类 号：F812.42[经济管理—财政学]