住宅房产税的经济法律分析

Economic and Legal Analysis of Housing Property Tax

2011年1月28日开始,重庆和上海开始对住宅的所有权人开征房产税。人们关注已久的房产税终于进入实质性的实施阶段。虽然同样对住宅所有权人开征房产税,但重庆和上海的具体规定并不相同,这将对两地的房地产调控产生不同的影响。而开征房产税本身也存在一个合法性问题,为此,必须正确认识房产税的基本功能,规范税收立法,使房产税发挥应有的作用。

Chongqing and Shanghai started levying the housing property tax on the owners of resident houses from 28 January 2011. The housing property tax, which has attracted people＇s attention for a long time, entered into the material implementation phase at last. Although Chongqing and Shanghai are alike to levy the housing property tax on the owners of resident houses, the detailed rules thereon of Chongqing and Shanghai are different, which will bring different influences on the real estate regulation in the two cities. Moreover, there is an issue of legality in the imposition of the housing property tax itself. Therefore, it is necessary to correctly recognize the basic functions of the housing property tax and to standardize the taxation legislation, so that the housing property tax can function properly.