民国时期房捐制度:考证、评价及借鉴——基于税收体制视角的分析  

Verification,Evaluation and Reference On the House Tax System in the Republic of China:An Analysis from the Perspective of Tax System

作　　者：任祎卓[1] 李亚楠 郑备军[3] REN Yi-zhuo;LI Ya-nan;ZHENG Bei-jun(Ministry of Industry and Information Technology,Beijing 100086;CITIC Construction Co.,Ltd.,Beijing 100027;Zhejiang University,Hangzhou 310027,China)

机构地区：[1]工业和信息化部国际经济技术合作中心,北京100086 [2]中信建设有限责任公司市场研究部,北京100027 [3]浙江大学经济学院,浙江杭州310027

出　　处：《江西财经大学学报》2018年第5期89-95,共7页Journal of Jiangxi University of Finance and Economics

基　　金：国家社会科学基金项目"清代田汇史料整理及研究"(14BJL116)

摘　　要：基于历史大背景下的"尊古不泥古"的考察与研究发现,民国房捐体制具有两个基本特征:一是民国时期中央当局在房捐"分税制"划分中的不坚定、不彻底,以及带有浓厚封建色彩的重叠冗滥的房捐税收机构,成为整个民国时期房捐税收混乱的"酵母";二是民国时期当局根据时局变化而不断变革房捐征收体制的主动行为,使得房捐税收成为适应政府实现其战时财政目标需要而提供物质保障的"油门"。这些研究结论,对当前我国房产税制度改革提供些许可能的历史启示与有益借鉴:以民国时期房捐税收混乱为"历史明鉴",鞭策现行房产税征管体制;依据税收法定主义原则,稳妥推进房地产税立法工作;在开征房地产税前,应先为现行土地出让金制度"解套"。Based on the investigations and researches with the principal of ＂ respecting but not rigidly adhering to the ancient＂ in the context of China＇s history, it is found that the house tax system in the period of Republic of China has two basic characteristics： one is that the central government of the Republic of China was not firm and complete in dividing the tax distribution of house tax, and the house tax authorities were overlapping and ran rampant with strong feudal colors, which became the ＂yeast＂ of the chaotic house tax and other taxations during the Republic of China; the second is that the authorities of the Republic of China took active actions to constantly change the system of house tax levy system along with the changes of the current political situations, making the house tax become the ＂ oil tank＂ provide material guarantee to meet the government＇s need of achieving its wartime financial goals. These research conclusions can provide some historical enlightenment and useful reference for the current reform of China＇s real estate tax system： taking the chaotic house tax and other taxations in the period of the Republic of China as a historic mirror, we should supervise strictly the existing housing property tax collection and management system; we should steadily promote the real estate tax legislation work according to the taxation legal principles;and before the collection of real estate tax, the current system of land transferring fees should be＂unlocked＂.

关 键 词：民国时期 房捐制度 “分税制” “包税制” 

分 类 号：F129[经济管理—世界经济]