我国房产税立法改革的趋势探析

On Legislative Reform Trend of Real Estate Tax in China

从我国房产税立法改革的必要性,分析我国原有房产税滞后日益突出,已不适应我国社会主义市场经济发展的需要。房产税制度设计本身存在缺陷、其税收功能发挥不足。我国房产税立法改革势在必行。要明确房产税立法改革的目标,明了房产税立法权、行政权及评估权的归属,并从税收要素角度对纳税人、计税依据、征税范围、税率等进行制度性设计。

The original real estate tax in China lags hehind increasingly.It can not meet the needs of the socialist market economy development.So it is necessary and urgent to reform the real estate tax legislation.This paper points out the deficiencies in institutional design of real estate tax and the inadequate taxes function.It also presents the legislative reform targets,defines the ownership of the rights of legislation,administration and assessment rights of real estate tax.Meanwhile, it makes institutional design from the perspective of taxpayers,taxbase,incidence of taxation,tax rates and other elements.