我国个人住房房产税法律制度的构建

Legal System Building of Personal Housing Property Tax in China

开征个人住房房产税可以提高住房持有成本,直接遏制住房投机,对抑制高房价有重要作用。个人住房房产税还可以提供稳定的地方财政来源,促进社会财富公平分配。我国应当构建个人住房房产税法律制度,处理好个人住房房产税与土地出让金的关系,实行"高保有、低流转"的房地产税制,制定统一的《房产税法》。我国还应当建立不动产统一登记法律制度、完善房产评估法律制度,为个人住房房产税全面征收提供条件。

Personal housing property tax can raise the holding costs of houses, curb the speculation of housing directly, and by which way it have an important role of curb high housing prices. Personal housing property tax can also provide stable local finance, and make social wealth distribution fair. Chi- na should build legal system of personal housing property tax, coordinate the relationship between per- sonal housing property tax and land transfer fund, establish the real estate tax system of ＂high main- tain, low flow＂, and formulate unified ＂Property Tax Law＂. To provide the conditions for personal housing property tax, China also should establish a unified registration system of real estate, and im- prove the legal system of property assessment.