关于房地产税立法的社会共识和专业共识

Social Consensus and Professional Consensus on the Legislation of Real Estate Tax Law

房地产税的开征对于整个社会经济发展与相关主体资产安排可谓牵一发而动全身。一部良法的落地应当经历社会共识与专业共识的充分磨合,为其实践打下良好基础。我国对房地产税法的酝酿已历经数年之久,共识正在形成:随着相关主体对于房地产税中的争议最大的房产税的相关概念储备的增加,其对于房地产税开征预期日益明确,这会影响或稳定其行为选择。专业人士则在反复研讨中基于房产税的功能定位,丈量房产税基本要素的边界,并期冀相关制度的协同推进。在以上理论及实践背景之下,良法善治作为基本逻辑为房产税开征提供引导。

The levy of real estate tax will pull the whole social and economic development and arrangement of the assets of related subjects.A good lawcan only be enacted only after a full grind between social consensus and professional consensus,which lays favorable foundation for its practice.China’s real estate tax law has been brewing for several years,the consensus is forming,with the increase of the relevant subjects’reserve of the most controversial property tax in the real estate tax,the expectation of levying real estate tax is becoming increasingly clear,which will affect or stabilize their behavior choice.Professionals are measuring the boundaries of the basic elements of property tax law,basing on repeated discussions the function of the property tax,and looking forward of the cooperative promotion of related systems.Under the theoretical and practical background above,'not only good law but also good governance'should be regarded as the basic logic of the guidance of levying real estate tax.