英国地方税改革的理论审视与实践启示:1980—1990年代的税制变迁  

Theoretical Review and Practical Implication of UK Local Tax Reform:Tax System Changes from 1980s to 1990s

作　　者：任强 李林 邵磊 张平[2] REN Qiang;LI Lin;SHAO Lei;ZHANG Ping(School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 102206,China;School of International Relations and Public Affairs,Fudan University,Shanghai 200433,China)

机构地区：[1]中央财经大学财政税务学院,北京102206 [2]复旦大学国际关系与公共事务学院,上海200433

出　　处：《山东财经大学学报》2025年第2期49-59,共11页Journal of Shandong University of Finance and Economics

基　　金：国家社会科学基金项目“房地产税政策在再分配中的切入和预期效应研究”(23BJY028);国家自然科学基金项目“地方公共服务均等化的资本化效应和福利再分配研究--以基础教育为例”(71804208);中央财经大学“青年英才”培育支持计划“基础教育机会均等化的资本化效应研究--以‘多校划片’政策为例”(QYP2201);国家自然科学基金项目“中国版房地产税的可行性和各地普适性差异研究:微观大数据模拟和一般均衡模型分析”(72474050);中央财经大学2023年度研究生教育教学改革研究课题“我国地方财政的可持续性转型和房地产税政策研究”(ZCJG202301);中国财政发展协同创新中心“房地产税研究”项目的支持。

摘　　要：国外地方税制改革的经验和教训,能够为中国地方税制改革提供重要的历史借鉴和政策启示,帮助我国更好地理解不同税制安排的优劣,为实现适应国情的税制改革提供理论支持与实践参考。采用历史分析法和比较分析法,系统回顾20世纪80~90年代英国地方税改革的历程,探讨英国地方税改革的背景、动因及其对地方财政和社会的影响,特别是英国差饷税、人头税和市政税的演变过程,发现英国地方税改革不仅涉及税制的调整,还反映了地方政府财政自主权与中央政府管控之间的博弈,并可以得到如下经验教训:直接税改革应充分考虑低收入群体的承受能力,避免税负过高引发社会不满;在异质性较强的居民和家庭之间推进税制改革时,需要权衡其再分配效应;定期更新税基评估有助于维护税收公平,避免因评估滞后而引发的不公现象。借鉴上述经验教训,中国地方税制改革应设计符合中国国情的房地产税,平稳实现从土地财政向房地产税的过渡;应优化中央与地方的财政关系,减少对转移支付的依赖,增强地方政府的财政自主权。The experience and lessons from foreign local tax system reforms can provide important historical references and policy inspirations for China’s local tax system reform,helps us better understand the advantages and disadvantages of different tax system arrangements,and provides theoretical support and practical references for achieving tax system reform adapted to our national conditions.By adopting historical analysis method and comparative analysis method,this study systematically reviews the process of the UK local tax reform from 1980s to 1990s,explores the background and motives of the UK local tax reform and its impact on local finance and society,especially the evolution of the UK rates tax,poll tax,and municipal tax.It is found that the UK local tax reform not only involves tax system adjustments,but also reflects the game between local government financial autonomy and central government control,and the experience and lessons are as follows:Direct tax reform should fully take into account the affordability of low-income groups and avoid the social dissatisfaction caused by excessive tax burden;it is necessary to weigh the redistributive effects when promoting tax system reform among residents and families with strong heterogeneity;regularly updating tax base assessments helps maintain tax fairness and avoid the unfairness caused by lagging assessments.Drawing on the above experience and lessons,China’s local tax system reform should design a real estate tax that is in line with China’s national conditions,and achieve the smooth transition from land finance to real estate tax;and it is necessary to optimize the financial relationship between the central government and local governments,reduce the reliance on transfer payments,and enhance the financial autonomy of local governments.

关 键 词：房地产税 地方税 差饷 人头税 市政税 

分 类 号：F810.42[经济管理—财政学]