浅析我国现行房产税制及其改革中的公平原则缺位

Research on the Absence of the Principle of Equity in Property Tax of House and Its Reform of China

依据现代税收公平原则,通过对我国现行房产税制及其改革中各项试点实施细则的比较分析,得出我国不论是现行房产税制还是试点改革实施细则均在理论上和实际上存在公平缺位,甚至会进一步加重社会财富收入分配不公的结论,并结合现代税收"宽税基、简税制"的公平原则对进一步深化我国房产税制改革提出了几点建议。

This article is based on the principles of equity.Comparing the rules of current property tax and its reform in China,we maintain,theoretically and actually,there is an absence of equity in nowadays＇ property tax of house and its reform of China.Further,this unfair will encourage the inequitable social wealth distribution.To sum up,we propose that the house property tax reform must follow the principle of equity of tax in the future.