基于完善地方税体系的物业税研究
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摘要
随着我国经济环境的发展变化,新一轮的税制改革应运而生,现有房地产税收体制中存在的问题不容忽视。2003年党的十六届三中全会审议通过的《关于完善社会主义市场经济体制若干问题的决定》中提出:“实施城镇建设税费改革,条件具备时对不动产开征统一规范的物业税,相应取消有关收费。”由此,“物业税”一词引起了社会各界的高度关注。物业税的开征早已提上议事日程,却又迟迟未见落到实处。主要原因是物业税作为一个新的税种,涉及广大人民群众的根本利益,如何解决物业税开征过程中面临的诸多问题?物业税的开征是否会加重普通居民的纳税负担?物业税的推行会给社会各方面带来哪些影响?物业税的税制究竟如何设计?这些都是本文要研究的主要内容。首先,本文第一部分详细介绍了自新中国成立以来我国房地产税收体制的发展历程,从中看出房地产税制的每一次变革都要与当时的经济环境相适应。文中通过列举大量的数据并结合具体的案例分析,说明现阶段我国房地产税制存在的诸多问题。第二部分,通过对美国、法国、日本三国的房地产税制介绍,分析了国外物业税在税制设计等方面的特点,从中总结出一些值得借鉴的经验和应汲取的教训。第三部分,通过统计数据及图表分析,阐述了我国现阶段开征物业税的深刻意义,即四个有利于:有利于完善地方税体系、推进税制改革,有利于抑制房地产投机行为、引导房地产市场健康发展,有利于调节贫富差距,有利于提高纳税人的涉税遵从水平。客观地分析了我国现阶段开征物业税所面临的一些问题,并从中找出这些问题的根源所在。第四部分是本文的重中之重,即我国物业税的制度设计。首先提出了开征物业税的指导思想,然后又对当前学术界普遍认可的两种房地产税制改革模式进行了对比分析,得出了土地出让金不易合并至物业税中一并征收的结论;接着在确定的改革模式前提下,分别从纳税人、课税对象、征税范围以及计税依据、税率、税收征管等方面进行了制度设计。在设计物业税税率时,先从宏观税负状况的角度设计了物业税的征收范围,即在不减少当前被合并到物业税一并征收的税收收入的前提下,还要考虑纳税人的税收负担能力。然后以北京市为例进行了实证分析,并从微观主体的角度论证了该税率范围的可行性。最后提出了我国物业税的开征尚需完善的相应配套措施。
With the development and change of economic environment in China, although a new round of tax reform has begun, the problems existing in real estate tax system cannot be ignored. In the Decision about perfecting socialism market economic system made by the 16th National Congress of the Communist Party of China, such issues have been put forward as implementing reform concerning construction tax fees in urban areas and laying unified and standard property tax on real estate and abolishing some relevant fees when conditions are mature. Therefore, since then property tax has aroused great concerns in all walks of life. However, the idea of levying property tax hasn’t been carried out although it was put forward for a long time because property tax, as a new tax type, involves the fundamental interests of the majority. For example, will levying property tax aggravate the burden of common people? Or what are the effects of implementation of property tax? Or how will the tax system concerning property tax be designed? All these issues above will be covered in the thesis.
The thesis is composed of four parts. Part one introduces the development course of real estate tax system of China since the founding of new China. Besides, in this part a number of problems concerning the present real estate tax system are pointed out by citing much data and specific case studies. In part two, by introducing the real estate tax system of the United States, France and Japan, the characteristics of property tax of foreign countries with regard to tax system design are analyzed, from which lots of lessons may be learnt. Part three elaborates on the significance of laying property tax in current situation by providing statistical data and graph analysis. Laying property tax has following benefits. First, laying property tax helps to improve the local tax system and promote tax system reform. Second, it helps to inhibit speculations in the real estate industry and then guide the real estate market to develop healthily. Third, it helps to balance the gap between rich and poor. Fourth, it helps to improve the level of the taxpayer’s tax–related compliance. As the focus of this thesis, the fourth part deals with the system design concerning property tax. In this part, the author, by proposing the guiding ideology of levying property tax and making a comparative analysis of two reform models concerning property tax commonly recognized by the present academic circles concludes the fee for land transfer can not be merged into property tax to be levied. And under the condition of determining the reform model, the tax system may be designed in terms of tax payers, tax object, the scope of taxation, the tax basis, the tax rates and the tax collection. Based on what are mentioned above, the author puts forward corresponding matched measures: first, property tax rates should be designed from the macro point of view, that is, without reducing the current tax revenue which has been incorporated into the property tax,, the taxpayers’revenue affordability should be considered. And by conducting an empirical analysis of property tax situation in Beijing in this thesis the feasibility of the scope of the tax rates is also demonstrated.
With the development and change of economic environment in China, although a new round of tax reform has begun, the problems existing in real estate tax system cannot be ignored. In the Decision about perfecting socialism market economic system made by the 16th National Congress of the Communist Party of China, such issues have been put forward as implementing reform concerning construction tax fees in urban areas and laying unified and standard property tax on real estate and abolishing some relevant fees when conditions are mature. Therefore, since then property tax has aroused great concerns in all walks of life. However, the idea of levying property tax hasn’t been carried out although it was put forward for a long time because property tax, as a new tax type, involves the fundamental interests of the majority. For example, will levying property tax aggravate the burden of common people? Or what are the effects of implementation of property tax? Or how will the tax system concerning property tax be designed? All these issues above will be covered in the thesis.
The thesis is composed of four parts. Part one introduces the development course of real estate tax system of China since the founding of new China. Besides, in this part a number of problems concerning the present real estate tax system are pointed out by citing much data and specific case studies. In part two, by introducing the real estate tax system of the United States, France and Japan, the characteristics of property tax of foreign countries with regard to tax system design are analyzed, from which lots of lessons may be learnt. Part three elaborates on the significance of laying property tax in current situation by providing statistical data and graph analysis. Laying property tax has following benefits. First, laying property tax helps to improve the local tax system and promote tax system reform. Second, it helps to inhibit speculations in the real estate industry and then guide the real estate market to develop healthily. Third, it helps to balance the gap between rich and poor. Fourth, it helps to improve the level of the taxpayer’s tax–related compliance. As the focus of this thesis, the fourth part deals with the system design concerning property tax. In this part, the author, by proposing the guiding ideology of levying property tax and making a comparative analysis of two reform models concerning property tax commonly recognized by the present academic circles concludes the fee for land transfer can not be merged into property tax to be levied. And under the condition of determining the reform model, the tax system may be designed in terms of tax payers, tax object, the scope of taxation, the tax basis, the tax rates and the tax collection. Based on what are mentioned above, the author puts forward corresponding matched measures: first, property tax rates should be designed from the macro point of view, that is, without reducing the current tax revenue which has been incorporated into the property tax,, the taxpayers’revenue affordability should be considered. And by conducting an empirical analysis of property tax situation in Beijing in this thesis the feasibility of the scope of the tax rates is also demonstrated.
引文
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【4】张学诞,中国财产税研究,中国市场出版社,2007
【5】北京大学中国经济研究中心宏观组,中国物业税研究:理论、政策与可行性,北京大学出版社,2007
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【22】宋兴义,中国地方税改革的国际借鉴与思路分析[J].扬州大学税务学院学报,2009,(6)
【23】张劲农、吴国滨、杨纯华,台湾房地产保有税对大陆物业税制度设计的启示[J].建筑经济,2008,(10)
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【25】王坤、倪红日,中美财产税制度的比较与借鉴[J].涉外税务,2005,(6)
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【3】安体富、王海勇,重构我国的房地产税制:理论分析与政策探讨[J].公共经济评论2004,(6)
【4】张学诞,中国财产税研究,中国市场出版社,2007
【5】北京大学中国经济研究中心宏观组,中国物业税研究:理论、政策与可行性,北京大学出版社,2007
【6】赵传林,地方税系建设下的财产税改革研究[J].山西财政税务专科学校学报,2007,(8)
【7】戴弋,开征物业税的国际经验借鉴与总结[J].世界经济情况,2008,(10)
【8】韩静涛,从税收征管角度看物业税的制度设计[J].税务研究, 2008,(4)
【9】杜雪君、吴次芳、董忠华,我国房地产税与房价关系的实证研究[J].技术经济,2008,(9)
【10】商蕾,关于开征物业税的研究[J].中国乡镇企业会计,2009,(4)
【11】林家彬、刘毅,开征物业税对房地产市场的影响,[J].重庆工学院学报,2009,(4)
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【13】邓菊秋、龚秀国,对我国物业税税率设计的思考[J].税务研究,2008,(4)
【14】兰相洁,美国物业税的实践及其借鉴[J].中国房地产金融, 2008,(5)
【15】魏涛,法国个人房地产税体系透视[J].财政与税务,2009,(3)
【16】张青,房地产税(物业税)免征界限的国际比较与借鉴[J].郑州航空工业管理学院学报, 2009,(8)
【17】李亚东,公平优先,兼顾效率——谈我国物业税的价值取向[J].法制与社会,2008,(11)
【18】姜吉坤、张贵华、黄樟友,关于物业税开征的方案设计与模拟测算[J].财经论坛,2008(4)
【19】裘思珺、屠梅曾,我国物业税税率设计的理论与实证分析[J].科学技术与工程,2009,(3)
【20】张再金,物业税改革的经济影响:一个文献综述[J].税务与经济, 2008,(1)
【21】陈颂东,香港不动产税制及其借鉴[J].山西财政税务专科学校学报, 2008,(10)
【22】宋兴义,中国地方税改革的国际借鉴与思路分析[J].扬州大学税务学院学报,2009,(6)
【23】张劲农、吴国滨、杨纯华,台湾房地产保有税对大陆物业税制度设计的启示[J].建筑经济,2008,(10)
【24】黄凤羽,美国财产税政策及其优惠机制[J].财政与税务,2007,(9)
【25】王坤、倪红日,中美财产税制度的比较与借鉴[J].涉外税务,2005,(6)
【26】石子印,基于税收遵从视角的物业税改革分析[J].税务与经济,2009,(3)
【27】石坚,关于优化我国房地产税制结构的设想[J].财政与税务,2004,(2)
【28】庞凤喜,物业税九大问题浅议[J].税务研究,2008,(4)
【29】温来成,物业税制度与城市社区建设问题研究[J].税务研究,2008,(4)
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①《中国税制改革三十年》,刘佐,中国财政经济出版社
①资料来源:常德市人民政府网站www.changde.gov.cn
①基于税收遵从视角的物业税改革分析,石子印,《税务与经济》,2009,(3)
①美国物业税的实践及其借鉴,兰相洁,《中国房地产金融》,2008年第5期
①法国个人房地产税体系透视,魏涛,《涉外税务》,2008.12
①顾红:《日本税收制度》,经济科学出版社2003年版
①我国房地产税与房价关系的实证研究,杜雪君等,《技术经济》,2008 .9
①开征物业税的理论分析,贾顺梅,《经济研究导刊》,2008年第6期
①开征物业税对地方政策财政收入的影响,倪红日,谭敦阳,《重庆工学院学报》,2009年第2期
②中国基尼系数已升至历史新高敲响社会警号,网评天下,央视网论坛
①论中国物业税的理论基础和目标模式,傅光明,中南财经政法大学
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①我国开征物业税的难点及现实选择,马克和,《税务研究》,2004年04期
②房地产税能否化解土地利益分割的矛盾,陈淮,《财经科学》,2005年第1期
①我国开征物业税的难点及现实选择,马克和,《税务研究》,2004年04期
①《中国财产税研究》,张学诞,中国市场出版社,2007
①傅光明:论中国物业税的理论基础和目标模式,中南财经政法大学
②《2008-2009北京城乡发展报告》,2009年度北京蓝皮书,北京市社科院
①这组数据来自国家统计局2010年1月19日发布的《2009年房地产市场运行报告》
①从税收征管角度看物业税的制度设计,韩静涛,《税务研究》,2008.4
②张学诞,《中国财产税研究》,中国市场出版社,2007年8月
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②统计局:2009城乡居民收入继续差距继续扩大,中国经济网,2010年1月21日
①《金税工程:迈向税务管理信息化的通途》(一、二、三),《安徽税务》,2001年第2、3、4期
①基于税收遵从视角的物业税改革分析,石子印,《税务与经济》,2009年第3期
①开征物业税的理论分析,贾顺梅,《经济研究导刊》, 2008年第6期
①开征物业税的理论分析,贾顺梅,《经济研究导刊》, 2008年第6期
②开征物业税中的评估问题,耿星,《税务研究》,2004年04期