稳步推进房地产税立法的主要争议及对策思路

On Main Disputes and Countermeasures in Steadily Pushing Forward Real Estate Tax Legislation in China

本文对房地产税征收依据、房地产税开征对房地产市场产生的影响、房地产税能否成为地方税主体税种等问题进行分析,立足高房价背景下的房地产税改革之特殊国情,放眼世界,提出稳步推进房地产税立法的总体对策思路。本文认为应充分考虑各种可能的风险,稳定社会预期,一揽子解决土地使用权期限问题,合理确定税负,提高房地产税的社会接受度,选择渐进式改革战略,防范可能的国家治理风险,做好房地产税改革的各项保障工作。

Several important issues of real estate tax legislation in China have been studied in this paper, including choice of real estate tax basis, real estate tax’s influence on real estate market, whether real estate tax can be a local main tax type or not etc. Based on the special national condition of high house prices and overseas experiences, a general countermeasure on steadily pushing forward real estate tax legislation in China has been put up as follows: various possible risks should be fully considered;social expectations should be stabilized;the term of land use rights should be solved in a package;tax burden should be reasonably determined;the social acceptability of real estate tax should be improved;the progressive reform strategy should be adopted to prevent possible national governance risks, and various security work should be done for the real estate tax reform.