房地产税立法的民生性

On the Real Estate Tax Legislation: Closely Related to People's Livelihood

房地产税立法的前提是要明确房地产税的属性和房地产税的立法价值。房地产业是解决居住民生的产业,作为保障居住民生重要手段的房地产税,民生性是其基本属性。房地产税立法民生价值的确立既是立法者权衡和选择的结果,也有深厚的民本主义思想、普世的民生权利基础和良好的民生法治环境。从域外看,美国、新加坡等国家的房地产税立法高度重视对居住民生的保障。中国房地产税立法保障居住民生的基本思路是:坚持量能课税原则;以调控房价为核心目标;在征税对象、税率、税收优惠等方面制定差异化的税收制度。

The premise of real estate tax legislation is to make clear the attribute and value. Real estate is the industry to solve the problems of people's residence,as a result,real estate tax is an important means to protect people's livelihood,which is the basic attribute of the tax legislation. The establishment of the value,protecting people's livelihood,is the result of not only the legislators' balancing and choices,but also the profound democratic thoughts,universal human rights foundation and good humanist legal environment. From the perspective of abroad,the real estate tax legislation of United States,Singapore and some other countries attaches great importance to people's residence. To well protect people's livelihood,the basic idea of real estate tax legislation of China should adhere to the principle of the ability theory of taxation,take housing price regulation as the core goal,and make different taxing standards based on different targets.