由“管理”到“治理”:房产税试点困境的法学救赎

Dilemma of the Real Estate Tax Reform Pilot and Its Legal Salvation

现代经济社会形态的深刻变迁,呼唤着由管理到治理的治国理念转型。房产税试点带有浓厚的管理色彩,其合法性、正当性与有效性都遭受诸多质疑。在治理视野下,房产税改革应当通过制定《房产税法》的方式推进。立法主导路径并不当然地排斥试点,但要求对试点模式进行全面重构。解决试点的合法性问题,需要由全国人大及其常委会授权,并由国务院暂停《房产税暂行条例》相关条款在试点地区的实施。在善治理念指引下,房产税试点要着重处理好其定位的谨慎性、主体的民主性、方案的合理性和程序的参与性,并以此为未来的税制改革试点模式树立新标杆。

With the tremendous evolution of modem economical and social formation in China, conception change is requiredfrom management to governance. The pilot real estate tax is endowed with the obvious feature of management. Its legitimacy andeffectiveness are questioned by many people. From the perspective of governance, the real estate tax reform should be implemen-ted through the formulation of Law of Property Tax. The path leaded by the law, undoubtedly, does not repel the pilot. However,it demands that the pilot model should be thoroughly reconstructed. To solve the legitimacy issue of pilot, it needs the authoriza-tion of National People＇ s Congress and its Standing Committee. Also, it asks the State Council to suspend the implementation ofthe relevant terms of Property Tax Provisional Regulations in the pilot areas. Under the guidance of the good governance idea, thepilot real estate tax should lay the stress on well handling the conservatism of its orientation, democracy of the subject, reason-ability of the scheme and the participation of the procedure. On this basis, it will set up a new benchmark for the future pilotmodel of tax reform.