重庆市房产税改革试点征税范围的合法性

Legitimacy of the Levying Scope from the Pilot Reform of Property Tax in Chongqing

重庆房产税改革试点方案主要针对高端住宅市场,其目标主要是稳定房价、调节居民财产再分配、构建税收新体系。在此背景下,房产税改革试点从实务上为这一目标提供了借鉴。对于这一方案征税范围的合法性,可以从房产税立法的演化和现有法律的规定等方面得以证成,同时在理论上论证了完善这一范围的可能性。

Chongqing＇s property tax reform experiment plan aims at high-end residential market.The purpose for the implementation of property tax is mainly to stabilize housing price,to adjust the property redistribution of the inhabitants and to construct a new system for taxation.With the background of implementing property tax reform pilot plan,we can learn the practice of the pilot reform of property tax in Chongqing.We can demonstrate the legitimacy of the levying scope in this plan.The ways include the evolution of the property tax and the rules of the law in existence.The possibility can be demonstrated in the theory that the levying scope can be improved.