浅议房产税试点改革的合法性和合理性

Discussion on the Legality and Rationality of the Property Tax Pilot Reform

为调节居民收入分配,引导个人合理住房消费,上海市和重庆市根据国务院常务会议精神,率先开展房产税试点改革,突破现行《房产税暂行条例》1第5条规定,对部分"个人所有非营业用的房产"开征房产税。房产税试点改革合法性颇受质疑,从授权立法以及法律修改程序两方面剖析均站不住脚。与此同时,本次试点改革存有较大缺陷,征收对象过于狭窄,纳税主体区别对待欠缺合理依据以及征税依据陈旧化,注定试点改革效果不佳。有鉴于此,亟待房产税税种全面改革,从而真正发挥其调控房地产市场和调节个人收入分配的作用。

To adjust residents＇ income distribution and guide individuals to rational housing consumption, Shanghai City and Chongqing City take the lead in property tax pilot reform according to the spirit of State Council executive meeting, breaking Article Five of the existing ＂Property Tax Interim Regulations＂. It means that part of the ＂personal non-business property＂ will be levied. The legality of property tax pilot reform is questioned in the respect of authorized legislation and the procedure of laws＇ amendment. At the same time, there are defects in this pilot reform,including the narrow range of collection objects, the lack of a reasonable basis for the distinction between taxpayers and the stale tax basis, dooming pilot reform to an underperforming outcome. In view of this, it is necessary to reform property taxes comprehensively to make it play an important role in regulation of real estate market and personal income distribution.