中国房地产税立法权的配置模式及立法对策

The Allocation Mode of China’s Real Estate Tax Legislative Powerand Legislative Countermeasures

在房地产税立法权的配置上,西方发达国家主要存在集权模式、分权模式与复合模式。西方发达国家的配置模式缺乏对中国复杂语境的适切性,其无法契合中国房地产税立法的客观需要。中国现行配置模式则在分权理念、分权内容与分权方式等方面存在诸多局限。研究发现,中国房地产税进行统一立法,其立法权配置亟须由传统分权模式转换成一种“复合均衡”配置模式。“复合均衡”配置模式不是简单地强调税收分权或权力下放,而是追求税权配置方式的复合性与均衡性。为推进房地产税立法权“复合均衡”配置模式的建构,中国未来应在立法理念、法律体系、法律效力层次与程序机制等方面采取相应的立法对策。

In the allocation of real estate tax legislative power,there are mainly centralized mode,decentralized mode and compound mode in western developed countries.The allocation model of western developed countries lacks suitability for the complex context of China,and it cannot meet the objective needs of China’s real estate tax legislation.China’s current allocation model has many limitations in such aspects as the concept of decentralization,the content of decentralization and the way of decentralization.The findings of this study show that when carrying out unified legislation for China’s real estate tax,the allocation of the legislative power is urgently needed to be transformed from the traditional decentralized model to a“compound equilibrium”allocation model.The“compound equilibrium”allocation mode does not simply emphasize tax decentralization or power shifting to lower level,but pursues the complex and balanced way of tax power allocation.In order to promote the construction of the“compound equilibrium”allocation mode of real estate tax legislative power,China should take corresponding legislative measures in the future in terms of legislative concept,legal system,legal effect level and procedural mechanism.