我国个人住房房地产税改革的现状及实施路径

The Present Condition and the Implementation Path of Reform on the Individual Housing Property Tax in China

近年来,个人住房征税已经成为中国房地产税制改革的焦点,该项改革涉及面广,牵动各方利益,需要寻求一条找到改革"最大公约数",切实可行的改革路径。党的十八届三中全会提出"加快房地产税立法并适时推进改革",并强调"落实税收法定原则",这表明改革必须在法治框架内进行,充分考量房地产税改革利益主体各方诉求,在改革现实条件约束的基础上,中国房地产税改革演进路径必然会呈现出阶段性推进的特征。在改革路径的设计上,应确立不同阶段的改革目标,逐步扩大征收范围,差异化设计税基税率,强化税收征收管理,确保顺利推进个人住房房地产税改革。

In recent years, individual housing tax has become the focus of China＇s real estate tax reform, this reform is very influential, affecting the interests of all stakeholders,it should find the ＂common denominator ＂of the reform by a proper path. Party of the third Plenary Session of the 18th CPC Central Committee proposed ＂speed up the legislation of real estate tax＂ and stressed that ＂the implementation of the rule of law in tax,＂ which indicates that reforms must be carried out within the framework of the rule of law, to fully consider the interests of the most stakeholders in the real estate tax reform, because of the constraint on the basis of the reform real conditions, China＇s real estate tax reform is bound to exhibit characteristics of phase evolution. In designing the reform path, the reform objectives should be established at different stages, and expand the scope of tax gradually, the tax base and tax rate should be different to different taxpayer, strengthen tax collection and man- agement to ensure the smooth progress of individual housing property tax reform.