关于房地产税立法的几个相关问题研究

Related Issues on the Legislation of Real Estate Tax

中共十八届三中全会的《决定》对房地产税改革做出了新的部署和要求。本文从房地产税的概念层次、税收立法权的回归、房地产税与稳定税负、房地产税与不动产统一登记制度、房地产税改革与农地产权制度改革等多个视角对下一阶段房地产税改革需要注意的新问题进行了探讨,得出了房地产税的概念四层次,房地产税收法定主义原则、稳定税负为房地产税改革的基础,不动产登记制度是房地产税开征的前提,农地产权制度改革将"倒逼"房地产税改革等结论。

The Decision of the Third Plenary Session of 18th Central Committee of Communist Party of China（CPC） put forward new requirements and deployment for the reform of real estate taxation. This paper discusses the remarkable new issues of the real estate tax reform in the next stage from several perspectives such as the concept structure, the return of tax legislation, real estate taxation and tax burden stabilization, real estate taxation and the unified registration system of real estate, the real estate taxation and the cropland property right reformation, etc. After a thorough discussion, this paper lays out the four-layer concept structure of real estate tax and the legality principle, finds out that tax burden stabilization and statuory taxation principle are the foundation of the real estate taxation reform and the unified registration system of real estate is the premise of the levy of real estate taxation reform and points out that the farmland property right reformation will put forward the real estate tax reformation.