我国房地产税改革的治理反思与路径构建

Governance Reflection and Path Construction of Real Estate Tax Reform in China

我国房地产税实施路径已经由政策之治向法律之治转型,但改革涉及面较多,步伐进展缓慢。研究立足实际,从循环治理体系的全局着眼,厘清房地产税改革的困境和必要性,系统阐述了改革治理的理论本源和逻辑起点,从不动产、房地产税、地方财政、地方公共产品和服务、政府治理能力和体系五个维度,科学构建房地产税循环治理运行模型。高度重视法治思维与治理路径,深入优化房地产税收法律体系,以“正当程序理念”重构房地产税立法、实施、监督与救济的全过程。

China′s real estate tax implementation path has been transformed from the rule of policy to the rule of law,but the reform involves more areas,and it has a slow progress.This paper,based on the reality and from the overall perspective of the circulation governance system,clarifies the predicament and necessity of the real estate tax reform,and systematically expounds the theoretical origin and logical starting point of the reform governance from five dimensions:real estate,real estate tax,local finance,local public products and services,government governance ability and systems.The circulation governance model of real estate tax is scientifically constructed.We should attach great importance to the concepts of the rule of law and governance path,optimize the legal system of real estate tax,and reconstruct the whole process of legislation,implementation,supervision and relief of real estate tax with the concept of"due process".