我国房产税立法改革之路径——以沪渝房产税改革为例

On the Path of the Legislative Reform of Property Tax:A Case Study of the Property Tax Reform in Shanghai and Chongqing

沪渝房产税改革试点工作对全国具有重要示范作用。此次房产税试点在征税对象、计税依据、税率设置等方面违背了税收法定、税收公平等原则,通过分析试点过程中存在的缺陷,揭示我国房产税改革中存在立法困难、税法要素界定不科学和纳税人权利保护缺失等问题。应从坚持房产税依法改革、科学界定税法要素、建立和完善纳税人权利保护制度三个层次完善我国房产税立法改革路径。

The pilot reform in Shanghai and Chongqing has an important demonstration effect in promote the property tax through out the country,which violates the principle of tax legalism and tax equity in terms of taxation objects,tax basis,tax rates and other settings.By analyzing the problems in the pilot reform,this paper reveals various problems in property tax reform,such as legislation difficulties,unscientific identification of tax elements,taxpayers＇ rights protection gap,etc.Therefore,in order to improve the path of the legislative reform of property tax,it is necessary to adhere to the property tax reform by law,the scientific identification of tax elements,establishing and improving the taxpayers＇ rights protection system.