房产税实体要素设计的基本思路与构建

Thought and Construction of Substantive Element of House Property Tax

阐述了我国房产税制的现状,对现行房产税要素存在的问题进行了剖析。房产税的改革应以税收公平原则为宗旨,明确房产税收作用为核心的基本设计思路。在房产税法实体要素构建上,明确纳税义务人;以房产为征税对象、以居住性房屋实际使用面积为计税依据;税率选择应以富有弹性的超率累进税率。

This paper discussed the house property tax system in China and analyzed the problems of elements of house property tax. It＇ s necessary to follow the principle of taxation equity in the reform of house property tax and take the function of house property tax as the basic thought of design. As far as the construction of substantive element of house property tax law was concerned, it＇ s important to make clear taxpayer, take house property as object of taxation, calculate tax payment according to the actual usable area of residential house, and adopt the flexible progressive tax rate.