“招商引资”还是“保护环境”:房地产税如何影响地方政府行为？

摘要笔者以厦门PX项目事件为例,以房地产财政收入制度的视角分析了中国城市政府的行为逻辑。研究发现,随着住宅开发和交易的完成,现有的房地产财政收入制度对地方政府改善环境质量的激励将会消失,开征以存量房地产价值为税基的房产税成为可选的改革路径,以雾霾为标志的环境问题是“发展型地方政府”行为模式的后果之一。由于地方政府的行为受到自身财政利益的驱动,因而通过合理设计财政收入制度能够激励政府实现有效的环境治理。

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	宋琪
	汤玉刚

关键词：环境治理财政激励房地产税

Abstract： Taking Xiamen PX project as example, this paper analyzes the behavior logic of China’s urban government from the perspective of real estate revenue institution of local government. As residential development and trading finishes, the incentive of current real estate revenue institution on local government to improve environmental quality disappears, and this indicates that imposing property tax which is based on the stock value of real estate becomes one of the reform paths. To solve the environmental problem such as haze caused by the “development-oriented” behavior mode of local government, reasonable revenue system is needed to stimulate the government to implement effective environmental management in that the behavior of local governments is driven by their own financial interests.

Keywords： Environmental Management Fiscal Incentives Real Estate Tax

收稿日期 2017-02-21; 接受日期 2017-02-21;

基金资助:国家社会科学基金重点项目(13&ZD031);山东大学基本科研业务费重点项目IFW12106)

作者简介: 宋琪(1987-),男,山东广饶人,博士研究生,主要从事土地租税制度与地方政府治理研究;汤玉刚(1976-),男,山东兖州人,博士,副教授,主要从事财政分权与土地租税理论研究。

引用本文:

宋琪,汤玉刚.“招商引资”还是“保护环境”:房地产税如何影响地方政府行为？[J]. 经济经纬, 2017,1: 160-164

SONG Qi,TANG Yu-gang. “Investment” or “Environmental Protection”:How does Real Estate Tax Affect Local Government’s Behavior[J] Economic Survey, 2017,V34(1): 160-164

链接本文:

http://www.jjjw.org.cn/CN/ 或 http://www.jjjw.org.cn/CN/Y2017/V34/I1/160