不动产税制改革的产权瓶颈探析

Research on Maximal Difficulty of Property Right's Protection in Real Estate Taxation System Reform

不动产税是对不动产产权的征税,产权保护是不动产税制良好运行的法律基础。由于我国目前不动产产权格局是城乡二元结构、房地二元结构和城市多种产权性质的房产并立,致使房地产市场滞留多种产权问题。因此,不动产税的开征是产权保护工作中的推进器,而产权保护则为不动产税的开征奠定了良好的法律基础环境。

Real estate tax is in essence levied on property right, and property right＇s protection is the law basis of real estate taxation system＇ good operation. But the structure of our country＇s real estate right is the urban-rural dual structure and the house-land dual structure, and various property right of city house property exists simultaneously, and leads to kinds of property issues in real estate market. Therefore, on the one hand the reform of real estate taxation system will be catalyst of property right＇s protection, and on the other hand property right＇s protection will provide real property taxation system reform with good legal basic environment.