房地产税的改革:路径与制度设计——以重庆、上海房地产税改革试点方案为例

The Reform of the Real Estate Tax:Path and System Design——Example from the pilot reform of real estate tax in Chongqing and Shanghai

税收法定主义原则以及现行法律的约束,限定房地产税改革必须走重新立法的路径。应通过借鉴重庆市和上海市的房地产税改革试点方案的经验,同时顺应时代和社会环境的要求,结合具体的现实国情,对税种模式、征税范围与纳税人、计税依据与税率、税收减免与用途等房地产税的具体制度进行理性设计。

The path of the pilot reform concerning the real estate tax is restricted by the principle of taxation legality and the current laws,it must go to legislative path.The experience of the pilot reform concerning the real estate tax in Chongqing and Shanghai must be learned.At the same time,the trend of the times and social environment must be considered.We need combine with the specific situation in our country.The real estate tax system can be constructed in the aspects of the items of taxation、levying Scope and taxpayer、tax base and tax rate、deductions and exemptions of tax and uses.