摘要
通常认为,缩小财富分配差距、充当地方税主体税种、平抑房价是房地产税被赋予的职能。利用CHNS家户调查微观数据估算不同税率水平下房地产税的收入规模,结果表明现有税率下房地产税收入规模无力充当我国地方税主体税种。采用2004—2013年全国省级面板数据的GMM回归结果显示,地方政府房地产税收收入的提高不会抑制房价,反而将会促使地方政府从"经营企业"向"经营城市"转变,通过大力发展房地产业来获取更多的财政利益。因此,房地产税无论是在现实规模充分性上还是在逻辑合理性上都无法成为我国地方税主体税种,缩小财富分配差距的公平职能才是其唯一的核心职能。因此,应构建征收偏向于高收入群体和高档住宅的房地产税制,并控制房地产税在地方税中所占的比例。
It is regarded that the functions of property tax are to adjust wealth distribution as well as to inhibit housing price and to enrich the main category of local tax system. This paper uses microscopic data of CHNS household survey to estimate property tax revenue scale under different tax rates, and the results show that property tax revenue at present tax rate can not act as the main body of China＇ s local tax. System-GMM regression estimation with provincial panel data of 2004-2013 shows that the increase of real estate tax revenue of local governments can not inhibit housing price but can boost the transformation of local governments from the ＂ being engaged in enterprise business＂ to ＂being engaged in city business＂ so as to obtain more financial interests by the development of the real estate industry. Therefore, the property tax, whether on scale or in logic, cannot be the main body of the local tax of China. To narrow the gap of wealth distribution is its only core function. Thus, China should have the tax system to collect property tax from those who have high income or who buy high-class houses and should control the proportion of property tax to local tax.
出处
《西部论坛》
北大核心
2016年第3期78-85,共8页
West Forum
基金
国家社会科学基金资助项目(13BJY164)
山东省社科规划青年项目(15DJJJ10)
关键词
房地产税
主体税种
地方税
地方政府行为
经营城市
公平职能
矫正职能
财政职能
房地产价格
property tax
main body of the tax
locM tax
local government behavior
running oity business
fairfunction
correcting function
financial function
real estate price
