房地产税计税依据确定方法的法律分析

A Legal Analysis of the Calculation Method for the Tax Base of Real Estate Taxation

为保障和协调房地产税筹集财政收入、调节财富分配以及稳定房价等功能的最优实现,其计税依据确定方法的选择和程序规则的构建至为重要。应当坚持税收法定原则和量能课税原则,在确保税源充足和客观真实反映房地产价值的基础上,依法选择科学的税基评估方法及其适用程序,并配置相应的权利救济保障机制,努力实现房地产税制的良法善治。

To guarantee and coordinate the best achievement of collecting revenue、adjusting wealth distribution and stabilizing house price, it is important to select the calculation method of the tax base and construct the procedural rules. The law-based taxation principle and the ability-to-pay principle should be adhered to. On the basis of ensuring sufficient tax sources and reflecting the value of real estate objectively and truly, a scientific assessment method for tax base and its applicable procedures should be chosen according to the laws and the corresponding right relief and safeguard mechanism should be established to achieve the good governance of the real estate tax system.