房产税改革正当性的五维建构

房产税改革是当前我国财税体制改革中的焦点、重点和难点,其正当性建构必须得到重视。在现行法律框架下,有关土地公有制和双重征税的质疑能够化解,存量房产具有可税性。房产税改革的正当性可分解为五个维度:一是征税正当,应以完善财产税制为直接目的,组织收入的功能则需经由整体性的税费结构调整来渐进地实现。二是定税正当,应以税负适度为核心,合理确定计税依据、税率及税收优惠。三是管税正当,应完善房产评估等配套制度,建立以纳税申报为主体的新型征纳模式。四是用税正当,应强化地方财政支出的公共性,形成地方财政收支健康运转的良性循环。五是程序正当,应以制定房产税法的形式推进改革,通过改革路径的法治化和可参与化来增强其民意基础。

Five Dimensional Construction of the Legitimacy of Real Estate Tax Reform in China

Sufficient attention must be paid to the construction of legitimacy of real estate tax reform, which is the focus, emphasis, as well as main difficulty of the current fiscal and tax reform in China. Under the current framework of law, the problems with the public ownership of land and the double taxation system can be solved, which means that houses in stock are taxable. The legitimacy of real estate tax reform has five dimensions. The first dimension is the legitimacy of the purposes of taxation. The improvement of property tax system should be taken as the direct purpose of the reform whereas the function of raising revenues should be gradually realized through the adjustment of the overall fiscal income structure. The second is the legitimacy of the design of taxation. Real estate tax should take the principle of moderate tax burden as its core, which requires the state to reasonably determine tax bases, tax rates and tax preferences. The third is the legitimacy of the management of taxation, which requires the state to improve such supporting systems as property assessment system and to establish a new tax-collection mode with tax declaration as its main part. The fourth is the legitimacy of the use of tax revenue, which requires the state to strengthen the publicity of local fiscal expenditure so as to create a positive cycle of healthy functioning of local finance. And the fifth and last is the legitimacy of procedure, which requires the state to adopt the real estate tax law and win public support for the reform by bringing the reform into the orbit of law and promoting public participation in the process of the reform.