住房空置税引入必要性之探究——基于调控的视角  

A Study on the Necessity of Introducing Housing Vacancy Tax:From the Perspective of Regulation

作　　者：吴东蔚 曾洋洋 WU Dongwei;ZENG Yangyang(School of Law,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]中南财经政法大学法学院,湖北武汉430073

出　　处：《江苏理工学院学报》2020年第5期46-52,共7页Journal of Jiangsu University of Technology

基　　金：2020年中南财经政法大学中央高校基本科研业务费专项资金资助项目“住房空置税引入必要性之探究”(202010605)。

摘　　要：社会有广泛呼声要求引入空置税以降低空置率、调控房价,但从现有住房空置率数据与合理空置标准难以得出我国住房空置率过高的结论。即便以空置率偏高为前提,我国制度逻辑、税法原则和稽征能力也在很大程度上限制了空置税的功效发挥,且从域外实践来看,其调控效力仍存在争议。进一步理顺央地事权与支出责任关系、推动住房的供给侧结构性改是降低空置率的更优路径。There are calls for the introduction of vacancy tax to reduce the vacancy rate and regulate house prices.However,it is difficult to conclude that Chinese housing vacancy rate is too high from the existing vacancy rate data and reasonable vacancy standards.Even on the premise that Chinese vacancy rate is relatively high,institutional logic,principles of tax law,and collection capabilities have limited the effectiveness of vacancy taxes.From the perspective of extraterritorial practices,its regulatory effectiveness remains controversial.More steps into straightening out the relationship of authority of office and expenditure responsibility between central government and local governments,and promoting structural changes in the supply side of housing is a better way to reduce vacancy rates and house prices.

关 键 词：空置税 税收法定 量能课税 调控 

分 类 号：F20[经济管理—国民经济]