论我国个人房产税应定位于合理利用资源

2011年1月上海、重庆两地开始对个人拥有的房产征税，标志着我国房产税改革进入了新的历史阶段。但由于房产税改革的定位模糊，人们对房产税的征收有着许多不切实际的期待，导致房产税的推行陷入步履维艰的困境。本文认为，在我国现有的土地所有制条件下，模仿西方的房产税不仅是不切实际的，也是有害的。国家作为土地资源的所有者不仅有权分享土地增值的收益，更有权行使国家管理职能，通过征收房产税促进土地资源的合理利用。但是，我国目前按房地产评估值征税的条件并不成熟，短期内无法解决高空置率与高房价并行的现实问题。建议借鉴资源税的思路，以人均占有面积为基础，以地段或区域的平均房产价值作为计税依据来征税，不仅可以节约征税成本，还可以在尊重公民选择权、保障公民财产权的前提下提高纳税人的纳税遵从度。

Residential Real Estate Tax Should be Located in the Rational Use of Resources

In Chongqing and Shanghai,the starting of levying the residential real estate tax on the owners of residential houses on 28 January 2011 marks China’s real estate tax reform,and it is the turning point for a new historical stage.However,location ambiguity of property tax reform and impractical expectation of real estate tax on residential houses causes some difficulties for the promoting of real estate tax.In fact,in the framework of the existing landholding,blind imitation of the overseas’ real estate tax system is not only impractical but also harmful to China.Being the proprietor of land resources,the government,on behalf of the people,not only has power to share the land increases in value,but also has power to exercise administrative functions of levying tax on residential houses to promote reasonable exploitation of land resources.However,the current conditions are not ripe to levy tax on the appreciation of real estate,and the problem of soaring housing prices in parallel with high vacancy rate cannot be solved,even if the real estate tax be levied.Hence,it is suggested to draw ideas from resources tax and levy real estate tax on the foundation of area per capita and average house property value in the district,which can not only save taxation cost but also improve the degree of tax compliance on the premise of respecting residents’ option and guaranteeing the premise of its property right.