论房产税改革路径的法治化建构

Research on the Legalization Construction of the Path of Real Estate Tax Reform

我国现阶段的房产税改革因循行政试点路径,其合法性存有瑕疵,实践中也引发了诸多争议,与现代国家治理观念不相符合。党的十八届三中全会部署"加快房地产税立法并适时推进改革",并首次提出"落实税收法定原则",表明未来的房产税改革应当以全国人大制定《房产税法》的方式推进。立法与改革是良性互动的,改革必须在法治框架内进行,立法也能够增强改革的科学性与正当性。推进税制改革的过程应当同时是落实税收法定原则的过程,而房产税改革最需要、也最适合立法,有望成为其突破口。在房产税立法过程中,应当平衡好立法与行政、国家与纳税人、中央与地方三对关系,推动人民代表大会制度与时俱进,让改革在法治保障下顺利推进。

For Chinese current real estate tax reform, due to the administrative pilot path, its legality has the defects. In the practice, it also brings about lots of disputes, which doesn＇ t conform to modern governance idea. The third Plenary Session of the 18th Central Committee of the Chinese Communist Party requires to ＂accelerating the legislation of real estate tax and promoting the reform at an appropriate time＂. Meanwhile, it firstly proposes ＂implementing the principle of legality in taxation＂, indicating that the future real estate tax reform should be promoted in the way of Real Estate Law formulated by National People＇ s Congress. The legislation and the reform form a benign interaction. The reform must be implemented within the legalization framework. The legislation can also strengthen the scientificity and legitimacy of the reform. While the tax reform is carried out, it also should implement of legality in taxation. The real estate tax reform has the strong need on the legislation, and it is also fittest for the legislation, which is expected to be the point of the breakthrough. In the course of the real estate tax legislation, it should balance the relation between the legislation and administration, the relation between the country and the taxpayer as well as the relation between the center and the region, letting the system of People＇ s Congress keep pace with the times, which can guarantee the smooth implementation of the reform.