中國大陸房地產稅制之明確性研究—以上海、重慶房產稅試點設計為例

Abstract

西方文明的特質其一展現在對財產權的保護。租稅是政府將私有財產轉為公共用途的主要手段，適當又適法的稅捐稽徵，正是西方民主保障人民財產的關鍵之處。租稅的明確性更被視為是重要的租稅原則。從2011年上海、重慶房產稅試點，至2024年個人住房的房產稅推動面臨停滯不前，並相繼在2013年、2021年及2024年提出「房地產稅」之立法、改革試點、完善稅收制度。本研究提出的問題是，中國大陸實行社會主義公有制，上海、重慶房產稅試點是否具備稅制規範的明確性？並回答是否有重複課稅，以及具備稅捐核課的可預測性。 本研究採用文獻分析法及歷史研究法。以文獻分析法探討房產稅試點存在重複課稅的質疑，以《新中國稅制60年》等歷史資料為素材，及中共中央對於房產稅改革的演進。並以歷史研究法探究稅制改革與試點、房地產各稅目的沿革，以及對照房地產制度改革的重要節點。 上海重慶房產稅試點，以房產交易價格作為稅基，其中含有土地使用的對價，房產稅有重複課稅的疑義。土地公有制下房屋與土地在租稅設計上是建立分別徵課型，但土地與房屋的所有權與使用權卻是採用結合主義觀，當房產稅以交易價格作為計稅方式，就存在重複課稅的質疑。然而提出「房地產稅」似乎不是解決方案，主要原因在於城鎮土地使用稅課徵對象並非已支付土地出讓金的土地。現行商品房多建築於出讓土地上，對其課徵房地產稅可能產生土地方面「租金」的重複課徵。本文發現，房產稅試點對於稅制無法達成政策一致性，房產稅試點的設計也因土地公有制而難以釐清租與稅的分際，在現行架構下進而推行房地產稅，形成土地租重複課徵，似乎仍非解決之道，顯然土地公有制造成土地與房屋租稅上的扞格。縱然，從稅費改革、房產稅試點到房地產稅提出，有著對稅制明確性精進的趨勢，但目前仍有相當的局限性，未來仍有許多待突破的空間。

A study on the certainty of the real estate tax system in mainland China - taking the policy experimentation of housing tax in Shanghai and Chongqing as an example One of the characteristics of Western civilization is the protection of property rights. Taxation is the main means for the government to transfer private property to public use. Appropriate and legal tax collection is the key to protecting people's property in Western democracy. Tax certainty is considered an important tax principle. From the policy experimentation of housing tax in Shanghai and Chongqing in 2011, the promotion of property tax on personal housing faced stagnation in 2024, and the legislation, reform pilot and improvement of the tax system of "real estate tax" were proposed in 2013, 2021 and 2024 respectively. The question raised in this study is that, as China implements socialism public ownership, do the housing tax policy experimentation in Shanghai and Chongqing have the tax system regulations certainty? And answer whether there is double taxation and whether there is predictability in tax assessment. This study adopts literature analysis and historical research methods. This paper uses literature analysis to explore the doubts about double taxation in the property tax pilot program, using materials such as "60 Years of New China's Tax System" written by Liu Zuo and the evolution of the property tax reform by the Central Committee of the Communist Party of China as materials. The historical research method is also used to explore tax system reform and pilot projects, the evolution of various real estate tax items, and the important nodes of real estate system reform. The policy experimentation of housing tax in Shanghai and Chongqing use the property transaction price as the tax base, which includes the consideration for land use price. There is suspicion that the property tax is double taxed. Under the public ownership system, the rent and taxation of houses and land are levied separately, but the ownership and use rights of land and houses are combined. When the property tax is calculated based on the transaction price, there is double taxation. question. However, proposing a "real estate tax" does not seem to be a solution, mainly because the urban land use tax is not levied on land for which land transfer fees have been paid. Currently, most commercial housing is built on those land, and levying real estate tax on them may result in duplicate levying of land “rent”. This paper finds that the housing tax policy experimentation has caused policy inconsistency in the tax system. The design of the housing tax policy experimentation is also difficult to distinguish between rent and tax due to the public ownership of land. The implementation of the housing tax under the current framework will result in a duplication of land rent. Taxation still does not seem to be the solution. It is obvious that public ownership of land has created a conflict between land and house rent and tax. Although there is a trend towards improving the certainty of the tax system from tax and fee reforms, housing tax policy experimentation to the introduction of real estate tax, there are still considerable limitations and there is still much room for breakthroughs in the future.