论我国房地产税的本质及其立法要点

发布时间：2018-05-22 13:31

本文选题：房地产税 + 财产税　；参考：《广东社会科学》2017年04期

【摘要】：近十多年来中央高度重视房地产税的立法与改革工作,但因房地产税事关公民切身利益、中央与地方的财政分配和房地产市场的健康发展,人们对其开征目的和功能见解各异,在税制设计上尚未达成统一意见。房地产税立法应从其财产税、资源税和受益税的固有属性出发,以给纳税人提供必要而非基本公共服务为立法目标,坚持"宽税基、低税率、简程序、强权利"原则,实行税收立法权上收中央立法机关、管税权下沉县级政权的征管模式;通过以支定收、合理赋税、加强预算管理和用税监督、稳定总体税负等途径做好综合配套改革。
[Abstract]:In the past decade or so, the central government has attached great importance to the legislation and reform of the real estate tax. However, because the real estate tax concerns the vital interests of the citizens, the financial distribution between the central and local governments and the healthy development of the real estate market, people have different views on its purpose and function. There is no consensus on the design of the tax system. The legislation of real estate tax should proceed from the inherent attributes of property tax, resource tax and benefit tax, take the provision of necessary but not basic public services as the legislative goal, and adhere to the principle of "broad tax base, low tax rate, simple procedure and strong right". The mode of collecting and managing tax power from the central legislature and the sinking of tax power at the county level should be carried out, and the comprehensive reform should be done by means of expenditure and collection, reasonable taxation, strengthening budget management and tax supervision, stabilizing the overall tax burden, and so on.
【作者单位】：华南理工大学法学院;
【基金】：国家社科基金重大项目“促进收入公平分配的财税法制创新研究”(项目号13&ZD028) 广州市哲学社会科学发展“十三五”规划课题“地方公共财政视阈下广州楼市健康发展的房地产税制改革路径研究”(项目号2017GZGJ43)的研究成果之一
【分类号】：D922.22

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