中国房产税改革立法的历史考察

A Historical Investigation on the Legislation of China's Real Estate Tax

从1986年的《房产税暂行条例》到2011年重庆、上海进行房产税试点改革,再到中共十八届三中全会决定提出推进房地产税法改革,中国房产经历了从政策试点再到税收立法思路的转变。沪渝的房产税试点,除具有破冰意义之外,还可归纳出房产税的三大功能,即完善地方税制、组织财政收入、收入再分配。另外,沪渝房产税之教训也告诉我们,房产税改革必须运用法治思维和法治方式统筹推进。文章对1986–2017年房产税的立法实践予以历史考证,并对比韩国、德国、美国的房产税的立法实践,力图为推进房产税的改革与立法提出现实可行的对策。

At the second session of the comprehensive deepening of the reform group in 2014, Comrade Xi Jinping stressed that all major reform should be based on the law. In the whole reform process, we should attach great importance to the use of the rule-of-law thinking and method, and strengthen the coordination of relevant legislative work. The problem of real estate tax is a major reform of this kind. First of all, the legislative history of real estate tax is fully understood from a historical perspective. Many problems in today＇ s legislation can be traced back to the source from the history. So by returning the legislation of real estate tax to thirty years ago, and careful observation of the changes in the legislation of real estate tax during the thirty years, it helps us to understand all the problems today. In this part, it can be divided into two stages, before and after 2011 when Chongqing and Shanghai started pilot legislation of real estate tax. In the former stage, the real estate tax system refers to the tax system of the urban business housing. Since 2011, the real estate tax law has further extended the scope to the private non-operating housing owned by the individuals. This means that the universal property tax will be gradually pushed aside. Secondly, the positive and negative aspects of the pilot real estate tax in Chongqing and Shanghai are thought in depth. It is a little biased that the academic circle focuses on negative factors of the experimental study of real estate tax, and criticizes the real estate tax mainly from the perspective of formal rule of law. Specifically, the positive significance of the pilot real estate tax in Chongqing and Shanghai has both the significance of ice breaking and the paving of the people＇ s psychology. And the negative factors of the pilot real estate tax in Chongqing and Shanghai also provide a new way of thinking for our future legislation of real estate tax. For example, the central government should adopt the unified legislation, but it may be appropriate to give the provincial governments the discretion in the aspect of partial tax elements. Moreover, we should have an international perspective, take cultural factors into account and study related foreign systems, including related real estate tax in South Korea, Germany and the United States. The comparative study on real estate tax systems with different cultural circle helps us to consider comprehensively in the forthcoming legislation of real estate tax, and make full use of some mature experience based on the national conditions, like real estate tax relief system, in order to conform to the principle of taxation according to the ability to pay. In a word, through the historical observation of real estate tax for thirty years, and focusing on the actual effect of pilot real estate tax in Shanghai and Chongqing since 2011, we have reviewed the experience and lessons of pilot real estate tax in Shanghai and Chongqing from both sides. From the positive and negative sides, we have investigated the value and function of real estate tax in the three aspects, need to promote the real estate tax reform through the rule of law, and consider the relevant authority of the central and local authorities, so that we can successfully promote the real estate tax reform in a relatively short time. In addition, in the concrete promotion of the legislation of real estate tax, we should fully learn from the experience of the United States,Japan, South Korea and other countries, and set up relevant supporting systems, so as to avoid a roundabout way.