Hummm, it sort of looks like an ABS flange glued to a PVC pipe! While there are cements approved for that purpose, you are MUCH better off using the same materials. My guess is that that bond may not be as robust as it would be if they were the same materials. The safer method would be to do as stated above, open the ceiling (or the floor), cut it off, then install a new piece(s) when done with the tiling. If you use a 4x3 fitting, you can tile to the edge of it, then use an internal flange so you don't have to keep a space around it to slide the new flange over the outside. You might be able to peel it off if you sawed through the flange in a couple of places, but the pipe could end up rather rough, and installing a new one over it with a good seal could be problematic, especially with no good access to clean it up beforehand.
Also, you'd be much better off using a plastic flange with a SS metal ring rather than an all plastic one - it's much stronger and the SS won't rust. The all plastic ones can break if someone falls against the toilet or you try to tighten it down too tight.