个人住宅房产税征收若干基础问题探讨

A Research on Foundation of Personal House Tax

对个人住宅纳入房产税课征体系已经是理论和实践部门形成的基本共识。然而房产税的基础理论问题远未到形成共识的阶段。本文在房产税的税收属性、基本特点和管辖权的确定三个方面进行阐述,明确房产税为财产价值税,应体现区别于一般意义上的税收不具有的"受益税"特点,在税收立法及管辖上应赋予地方政府应有的高度"治税权"。旨在为房产税定位和课征制度设计提供参照。

That is the basic consensun which have formed on personal house tax between tax theories and practice. But the tax foundation of theories is not expolicit enoughly at personal house tax. This paper research three Aspects of personal house tax about tax nature,basic characteristic and tax jurisdication, and promote to explain personal house tax has it＇owner siginificant as property tax,it＇s ＂beneficial tax＂. Meanwhile this paper emphasize that centural government should give local government the plivilege on tax legislation and tax jurisdication of personal house tax.