房产税改革面临的法律困境与出路——以沪渝两市房产税试点为例

The Legal Dilemma and Solutions of the House Property Tax Reform:A Study on the Pilot Cities of Shanghai and Chongqing

房产税改革伴随着中国房地产宏观调控应运而生,对于国家收入分配制度和税收制度改革亦具有重大意义。该文以当下沪渝两试点地区的房产税改革现状为切入点,阐释了中国房产税改革所面临的困境,提出制定统一的房产税法、建立房屋产权登记制度、明确房产税税收要素、健全税收征管机制并合理配合保障房建设等解决问题的思路,旨在为房产税的良性运行提供持续稳定的长效保障。

The reform of the house property tax accompanied by the housing macro-control has great signifi-cance to the reform of the national income distribution and taxation system. This paper elaborates on the legal di-lemma of our country＇s house property tax reform and puts forward the corresponding solutions in a bid to ensure the sound and sustainable operation of the house property taxation.