我国房地产税立法中的几个重要问题研究

Important Issues on the Legislation of Real Estate Tax

党的十八届三中全会提出"加快房地产税立法并适时推进改革",为今后房地产税立法与改革勾画了基本路线图。但如果对房地产税立法的定位、税制要素设计等争议较大的问题不能厘清并达成共识,结果有可能是欲速则不达。为此,本文在分析加快房地产税立法的重要意义之后,对房地产税的性质和定位进行系统分析,在此基础上,提出我国房地产税的改革设想和具体税制要素设计,并认为房地产税应成为地方政府未来的主体税种。

The Third Plenary Session of Eighteenth Central Committee of Communist Party of China(CPC) put forward 'accelerate the legislation and the reform of real estate tax timely', which laid down the basic road map for the future. However, if the status of the real estate tax legislation and the design of taxation elements and other contested issues can not be clear and reach a concensus,the results are hardly to be achieved. Therefore, this paper fi rstly analyzes the importance of accelerating the real estate tax legislation and then systematically analyzes the nature and the status of real estate tax. On the basis, we put forward the assumption of the real estate tax reform and the specifi c design of taxation elements and we consider that real estate tax can be the main tax of local government in the future.