我国房地产税制改革中的税权划分问题——基于国际比较的视角

Research on the Division of Tax Right in China's Tax Reform in Real Estate Industry——Based on International Comparative Perspectives

在税收理论体系中,房地产税作为地方税收体系的主体税种,与分税制之间本身就存在着十分重要的联系。我国的房地产税改革实践不仅要注重对地方政府的既有收入的保障,更要推进现有分税制的完善。从国外房地产税制的成熟经验分析,税收收入的归属与税权的划分并不是统一的,本文旨在通过对房地产税的立法权、征收权、评估权的国际比较,为我国房地产税制改革中的税权划分提出建议。

IIn the theoretical system of taxation, there is an important link between tax federalism and real estate tax, the main type of tax in the local tax system. The practice of China＇s real estate tax reform should not only focus on the protec-tion of the existing income in local government, but also on the improvement of the existing tax sharing system. From the mature experiences of the real estate tax reform abroad, the attribution of tax revenue has not a unified relation with the division of tax right. Therefore, the author is going to make recommendations of the division of tax right in China＇s real estate tax reform, with international comparisons of Tax Legislative Authority, Tax Requisition Right and Tax Assessment Right in real estate industry.