财产税与社会公正——英国的经验与启示
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摘要
社会公正是人类追求的永恒目标,也是社会主义的核心价值之一。社会公正虽然包含着政治权利、社会地位、文化教育等多方面的内容,但合理的财富分配是社会公正的前提和基础。改革开放30年以来,我国的经济发展取得了举世瞩目的成就,但由此而引发的财富和收入差距迅速拉大的问题也已经引起了党和国家的关注。显而易见,这个问题如果不能很好地得到控制和解决,社会就不可能和谐,改革开放就不能再深入开展,社会公正就不可能实现。因此如何控制和缩小财富和收入差距就成为我国社会目前面临的一个紧迫问题。财富和收入的不平等并不是一个新问题。在奴隶制和封建社会,财富和收入的不平等是与政治特权联系在一起的,因此,在那种社会下,这种不平等被看作是“天经地义”的事情。近代资产阶级革命废除了封建特权等级制度,确立了人人平等的政治原则。但在资本主义条件下,财富和收入的极端不平等使得所谓的政治上人人平等成为一句空话。不仅如此,这种极端不平等还引发了一系列社会矛盾和社会冲突,从而直接影响到资本主义生产方式的正常运行。在这种情况下,西方资本主义国家先后改变了政府只做“守夜人”的初衷,对财富和收入的极端不平等采取积极的干预,而财产税则是干预财产——收入不平等的一个最直接、最有效的政策。
目前世界上已经有百分之七十多的国家开征了财产税,而欧美等西方发达资本主义国家对财产税的理论研究已经相当成熟,财产税制度也相当完善。而我国财产税还仅留在理论研究上,完全意义上的财产税尚未征收。纵观国内学术界对财产税的研究还处于起步阶段,且主要从财税角度研究,把财产税作为一种地方政府主要财政来源而征收,很少涉及税收与社会公正关系之间关系的研究。作为最早建成福利国家的英国,其税收制度比较完善,尤其是在财产税的征收方面独树一帜。其财产税的征收有效地配置了资源,调节了财富分配和收入差距,提高了社会福利水平,积极地促进了社会的公平,这对现阶段的我国有着积极的借鉴意义。基于此,笔者将通过对英国财产税的历史与现状进行分析,着重研究财产税在促进社会公正和有效调节资源配置的功能和作用,并借鉴英国通过对财产课税从而促进社会公平方面的理论经验和制度设计,找出了一条在理论上行得通的有益于我国社会长远发展且符合科学发展观的“财产税——促进社会公正和增加社会财富并举”的和谐的社会发展思路。同时鉴于目前房地产行业对我国经济的巨大影响,本文着重分析了英国财产税中的房屋税,通过对英国房屋税的分析,开征房产税对目前我国社会公正和社会财富有着积极促进作用和深远意义。
Social equity is the ever lasting endeavor of human kind, and it's also one of the core values of the socialism. Also social equity includes political right, social state, education etc, but the rational wealth distribution is the premise and the foundation of the social equity. During more than thirty years reform and open up in our country, the economic development have got striking achievements, but the huge gap in fortune and income because of it have been derived attention of the Party and the country. Obviously, if this problem could not be controlled an solved successfully, the society wouldn't get the harmonious and the policy of reform and open up would not go to greater depth, also, the social equity would not be achieved. Because of these, how to control and reduce the gap in fortune and income have being the urgent question in our society now. The unfair of the fortune and the income is not a new problem. During the slave society and the feudal society, the unfair of the fortune and the income is the contact between the political privileges, so, in those societies this unfair was regarded as the normal condition. Modern times, the revolution of the bourgeoisie abolished the hierarchy in feudal society and made the equal political principle for everyone. But, in capitalism society, the unfair in fortune and income have made the equity in politics hardly to come true. Additionally, this unfair have initiated a series of social contradictions and social conflicts, the normal operation of the capitalism have been affected heavily. In this condition, west capitalism countries have changed the idea that only to be the "night watchman", began to intervene the unfair of the fortune and income actively, and the most direct and active policy is intervene the fortune by property tax.
Now there are seventy percent of countries on the world have collected property tax, and the theoretical research on the property tax have been very matured in some of the west developed countries, and the property tax system has been perfected. But in our country, property tax has just stop on the theoretical research, there isn't the real property tax collection. Making a general survey, in domestic academic circle, the research on property tax is just on start-up periods and only research from the tax angle, laving the property tax as a main source of local government finance, the research on the relationship between the tax and the social equity is rarely. UK, as the earliest welfare state, its tax system is very perfect, especially on the property tax system. Laving the property tax could distribute the resources effectively, regulate the fortune distribution, also could improve the level of social welfare and the social equity. It is worth China learning now. Because of these, writer would analyze the history and the current situation of the property tax in UK. I would analyze the foundation of the property tax how to improve social equity and distribute the resources effectively. Through these experiences, I want to find a way that reasonable on theory and could improve the social equity and increase social fortune on fact. At the same time, because of the huge affection of the real estate on our country's economy, this paper emphasize to analyze the building tax in UK, through the analysis, we can conclude that laving the building tax have the active function to ensure the social equity and increase social fortune.
目前世界上已经有百分之七十多的国家开征了财产税,而欧美等西方发达资本主义国家对财产税的理论研究已经相当成熟,财产税制度也相当完善。而我国财产税还仅留在理论研究上,完全意义上的财产税尚未征收。纵观国内学术界对财产税的研究还处于起步阶段,且主要从财税角度研究,把财产税作为一种地方政府主要财政来源而征收,很少涉及税收与社会公正关系之间关系的研究。作为最早建成福利国家的英国,其税收制度比较完善,尤其是在财产税的征收方面独树一帜。其财产税的征收有效地配置了资源,调节了财富分配和收入差距,提高了社会福利水平,积极地促进了社会的公平,这对现阶段的我国有着积极的借鉴意义。基于此,笔者将通过对英国财产税的历史与现状进行分析,着重研究财产税在促进社会公正和有效调节资源配置的功能和作用,并借鉴英国通过对财产课税从而促进社会公平方面的理论经验和制度设计,找出了一条在理论上行得通的有益于我国社会长远发展且符合科学发展观的“财产税——促进社会公正和增加社会财富并举”的和谐的社会发展思路。同时鉴于目前房地产行业对我国经济的巨大影响,本文着重分析了英国财产税中的房屋税,通过对英国房屋税的分析,开征房产税对目前我国社会公正和社会财富有着积极促进作用和深远意义。
Social equity is the ever lasting endeavor of human kind, and it's also one of the core values of the socialism. Also social equity includes political right, social state, education etc, but the rational wealth distribution is the premise and the foundation of the social equity. During more than thirty years reform and open up in our country, the economic development have got striking achievements, but the huge gap in fortune and income because of it have been derived attention of the Party and the country. Obviously, if this problem could not be controlled an solved successfully, the society wouldn't get the harmonious and the policy of reform and open up would not go to greater depth, also, the social equity would not be achieved. Because of these, how to control and reduce the gap in fortune and income have being the urgent question in our society now. The unfair of the fortune and the income is not a new problem. During the slave society and the feudal society, the unfair of the fortune and the income is the contact between the political privileges, so, in those societies this unfair was regarded as the normal condition. Modern times, the revolution of the bourgeoisie abolished the hierarchy in feudal society and made the equal political principle for everyone. But, in capitalism society, the unfair in fortune and income have made the equity in politics hardly to come true. Additionally, this unfair have initiated a series of social contradictions and social conflicts, the normal operation of the capitalism have been affected heavily. In this condition, west capitalism countries have changed the idea that only to be the "night watchman", began to intervene the unfair of the fortune and income actively, and the most direct and active policy is intervene the fortune by property tax.
Now there are seventy percent of countries on the world have collected property tax, and the theoretical research on the property tax have been very matured in some of the west developed countries, and the property tax system has been perfected. But in our country, property tax has just stop on the theoretical research, there isn't the real property tax collection. Making a general survey, in domestic academic circle, the research on property tax is just on start-up periods and only research from the tax angle, laving the property tax as a main source of local government finance, the research on the relationship between the tax and the social equity is rarely. UK, as the earliest welfare state, its tax system is very perfect, especially on the property tax system. Laving the property tax could distribute the resources effectively, regulate the fortune distribution, also could improve the level of social welfare and the social equity. It is worth China learning now. Because of these, writer would analyze the history and the current situation of the property tax in UK. I would analyze the foundation of the property tax how to improve social equity and distribute the resources effectively. Through these experiences, I want to find a way that reasonable on theory and could improve the social equity and increase social fortune on fact. At the same time, because of the huge affection of the real estate on our country's economy, this paper emphasize to analyze the building tax in UK, through the analysis, we can conclude that laving the building tax have the active function to ensure the social equity and increase social fortune.
引文
①甘行琼.当代西方国家财产税的理论研究及启示[J].税务研究,2007,(262)：87.
①石子印.Tiebout模型与美国财产税限制的悖论及解释[J].山东经济,2008,3期：115.
②刘乐山,覃曼.英国调节收入分配差距的财政措施及启示[J].湖南文理学院学报,2006,31(2)：128.
①亚当·斯密.国富论[M].北京：华夏出版社.2005：613.
②张祖华.关于我国财产税制完善的几点思考[J].广东财经职业学院学报,2004,3(6)：19.
①财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：139.
①薛青,秦磊.居民收入差距调控的税收政策选择[J]经济与社会发展,2008,6(7)：38.
②王裕康,董丽红等.OECD国家财产税概况及对我国的启示[J].中国税务,1999,(2)：21.
①郭振林.关于完善我国财产税制的政策思考[J].税务与经济,2000,(4)：35.
①刘敏.英国养老保险制度市场化改革及其启示[J].价格月刊,2008,(1)：94..
①发改委就业和收入分配司.英国在分配调节措施的基本情况和效果评估[J].就业·分配。保瞳,2006,(12)：34.
①财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：136.
②樊华、叶艳妹.英国房地产税制简介[J].涉外税务,2005,(4)：42.
①李辰.英国遗产税制及其对我国的借鉴[J].涉外税务,2001,(3)：49-50.
①财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：142-143.
①刘桂山.英国通过税收和福利政策缩小贫富差距[J].中国社会导刊,2005,(9)：53.
②发改委就业和收入分配司.英国在分配调节措施的基本情况和效果评估[J].就业·分配·保障,2006(12)：35.
①吕学静.现代各国社会保障制度[M].北京：中国劳动社会保健出版社,2006：100-114.
①范勇.论完善我国财产课税制度[J].广西财政高等专科学校学报,2004,17(4)：55.
①郭建波.中国急需制定住房保障法[J]财经时报,2006年,D4版.
①李实、魏众等.中国居民财产分布不均等及其原因的经验分析[J]经济研究,2005,(6)：54.
①湖北省国际税收研究会课题组.重构我国财产税制的探索[J].理论月刊,2003,(1)：62.
①吴俊培.论我国的财产税[J]涉外税务,2003,(7)：15.
①郑少智、牛秀敏等.解读中国基尼系数[J]统计与决策,2006(5)：145.
①张丽萍.从英国税收和福利政策看中国收入差距问题[J]法制与社会,2008,下：168.
②郭健.社会捐赠及其税收激励研究[M].北京：经济科学出版社,2009：136-138.
①李晓立.英国的房地产税制[J]经济论坛,2004(7)：122.
①陈国文.财产税与社会分配[J]生产力研究,2008,(9)：52.
①蒙强.我国现行车船税收入分析及完善[J]广西财经学院学报,2008,21(6)：44.
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[5]石子印.Tiebout模型与美国财产税限制的悖论及解释[J].山东经济,2008,3期：115.
[6]刘乐山,覃曼.英国调节收入分配差距的财政措施及启示[J].湖南文理学院学报,2006,31(2)：128.
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[8]财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：139.
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[11]王裕康,董丽红等.OECD国家财产税概况及对我国的启示[J].中国税务,1999,(2)：21.
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[13]刘敏.英国养老保险制度市场化改革及其启示[J].价格月刊,2008,(1)：94.
[14]发改委就业和收入分配司.英国在分配调节措施的基本情况和效果评估[J].就业.分配·保障,2006,(12)：34.
[15]财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：136.
[16]樊华、叶艳姝.英国房地产税制简介[J].涉外税务,2005,(4)：42.
[17]李辰.英国遗产税制及其对我国的借鉴[J].涉外税务,2001,(3)：49-50.
[18]刘桂山.英国通过税收和福利政策缩小贫富差距[J].中国社会导刊,2005,(9)：53.
[19]吕学静.现代各国社会保障制度[M].北京：中国劳动社会保健出版社,2006：100-114.
[20]郭建波.中国急需制定住房保障法[J]财经时报,2006年,D4版.
[21]李实、魏众等.中国居民财产分布不均等及其原因的经验分析[J]经济研究,2005,(6)：54.
[22]湖北省国际税收研究会课题组.重构我国财产税制的探索[J].理论月刊,2003,(1)：62.
[23]吴俊培.论我国的财产税[J]涉外税务,2003,(7)：15.
[24]郑少智、牛秀敏等.解读中国基尼系数[J]统计与决策,2006(5)：145.
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[26]李晓立.英国的房地产税制[J]经济论坛,2004(7)：122.
[27]郭健.社会捐赠及其税收激励研究[M].北京：经济科学出版社,2009：136-138.
[28]蒙强.我国现行车船税收入分析及完善[J]广西财经学院学报,2008,21(6)：44.
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①石子印.Tiebout模型与美国财产税限制的悖论及解释[J].山东经济,2008,3期：115.
②刘乐山,覃曼.英国调节收入分配差距的财政措施及启示[J].湖南文理学院学报,2006,31(2)：128.
①亚当·斯密.国富论[M].北京：华夏出版社.2005：613.
②张祖华.关于我国财产税制完善的几点思考[J].广东财经职业学院学报,2004,3(6)：19.
①财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：139.
①薛青,秦磊.居民收入差距调控的税收政策选择[J]经济与社会发展,2008,6(7)：38.
②王裕康,董丽红等.OECD国家财产税概况及对我国的启示[J].中国税务,1999,(2)：21.
①郭振林.关于完善我国财产税制的政策思考[J].税务与经济,2000,(4)：35.
①刘敏.英国养老保险制度市场化改革及其启示[J].价格月刊,2008,(1)：94..
①发改委就业和收入分配司.英国在分配调节措施的基本情况和效果评估[J].就业·分配。保瞳,2006,(12)：34.
①财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：136.
②樊华、叶艳妹.英国房地产税制简介[J].涉外税务,2005,(4)：42.
①李辰.英国遗产税制及其对我国的借鉴[J].涉外税务,2001,(3)：49-50.
①财政部税收制度国际比较课题组.英国税制[M].北京：中国财政经济出版社,2000：142-143.
①刘桂山.英国通过税收和福利政策缩小贫富差距[J].中国社会导刊,2005,(9)：53.
②发改委就业和收入分配司.英国在分配调节措施的基本情况和效果评估[J].就业·分配·保障,2006(12)：35.
①吕学静.现代各国社会保障制度[M].北京：中国劳动社会保健出版社,2006：100-114.
①范勇.论完善我国财产课税制度[J].广西财政高等专科学校学报,2004,17(4)：55.
①郭建波.中国急需制定住房保障法[J]财经时报,2006年,D4版.
①李实、魏众等.中国居民财产分布不均等及其原因的经验分析[J]经济研究,2005,(6)：54.
①湖北省国际税收研究会课题组.重构我国财产税制的探索[J].理论月刊,2003,(1)：62.
①吴俊培.论我国的财产税[J]涉外税务,2003,(7)：15.
①郑少智、牛秀敏等.解读中国基尼系数[J]统计与决策,2006(5)：145.
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