对房地产税几个基本理论问题的澄清——兼与刘小兵、周天勇、何杨等教授商榷  

Theoretical Analysis on Several Basic Issues about Property Tax——A Discussion with Prof. Liu Xiaobing, Prof. Zhou Tianyong, Prof. He Yang

作　　者：易宪容[1] 

机构地区：[1]青岛大学财富管理研究院暨互联网金融研究院,院长教授山东青岛266071

出　　处：《探索与争鸣》2018年第4期87-94,共8页Exploration and Free Views

摘　　要：就中国初始条件而言,开征房地产税是保证居住正义、遏制房地产泡沫、推进国家治理现代化必不可少的制度安排。但是,在此问题上,民众的误解及学术研究的乱象丛生,其根本原因在于一些基本问题及重要概念迄今含混不清。为此,有必要从理论上首先予以澄清:房地产税是政府提供公共服务的交易价格;国内房屋持有者70年的土地国家所有权是虚拟产权,实际上在土地完成交易后,房屋土地的实质性所有权完全归属房屋持有者手上,《物权法》对此也给予了法律上的保障;土地出让金是市场制度下土地交易的价格,它既不是地租,也不是税。当前土地出让金的关键问题,并不是与房地产税的纠缠,而是会否真正成为国有或公有的财富,建立全国性土地基金宜提上改革议程。In the prospect of initiating the implementation of property tax in China, it is an essential institutional arrangement to ensure living justice, to contain the real estate bubble, and to forward modernization of state governance. However, there are public misunderstanding and varied academic arguments essentially due to unclear understanding to basic issues and key concepts. This paper clarifies these issues and concepts theoretically and argues that property tax is the trading price of the public services provided by local authority. The 70-year-state-ownership of land is a hypothesized claim against the householders in China. In reality, the ownership of land is substantially transferred to the householder after completion of land transaction, which is safeguarded by Property Law. Land-transferring fee is the price of land transaction in the market system; it is not land rent or tax. Therefore, implementing property tax is in conformity with the principles of market economy and legal basis.

关 键 词：房地产税 土地出让金 虚拟产权 实质性所有权 全国性土地基金 

分 类 号：D922.22[政治法律—经济法学] D923.2[政治法律—法学]