房地产税改革与立法关系研究

A Research on the Real Estate Tax Reform and Legislation Relationship

要全面分析房地产税立法的得与失,必须立足于国家财税体制改革的大背景。全面深化改革与全面推进依法治国是姊妹篇,是目标与方略的关系。财税体制改革是全面深化改革的抓手,重大改革必须于法有据,所以财税体制改革应立法先行。因此,房产税试点必须转换到房地产税立法,房地产税开征时间表应与财税体制改革的时间表相适应,而免税面积等技术环节可以授权省级人大或政府来具体把握。

A comprehensive analysis on the real estate tax legi slation＇s gain and loss must be based on the general background of the national finance and tax system reform.Comprehensively deepening reform and comprehensively boosting governing country by law are companion volumes and are the relationship between goals and strategies.The finance and tax system reform is a handle of comprehensively deepening reform.The important reform must have a legal basis,so the finance and tax system reform should make legislation go first.Therefore,the house property tax experimental units must convert to the real estate tax legislation.The collection start schedule of the real estate tax should be adapted to the schedule of the finance and tax system reform.But technical links like duty-free areas and so on can authorize the provincial-level people＇s congress and government to have a concrete grasp.