宏观调控抑或税收法治:论房产税改革的目标

On Purpose of Building Tax Reform:Macro-control or Rule of Tax Law

房地产调控背景下进行的房产税改革并不能承担宏观调控稳定房价的任务。税收法治条件下的房产税具有调节贫富差距、优化资源配置和筹集财政收入的功能。笔者认为,目前我国的房产税改革目标仍以解决财政收入为主。在分权、法治指导下,房产税改革应当向地方税收立法、税收法治、公共财政的方向设计与发展,并籍此促进我国财税体制的完善。

The ongoing building tax reform under the house market macro-control can't complete the mission of housing price stabilization.Under the rule of tax law,the building tax has its functions of adjusting the gap between the rich and the poor,optimizing the allocation of resources and raising tax revenue.The author holds that the real goal of building tax reform nowadays is a method of solving tax revenue problems.So with the guide of the principles of division of power and rule of law,we should improve the institutional laws about the local taxation,legal restraint and public finance to perfect our financial and tax system.