国外房地产税立法的典型实践及对我国的启示  

The Typical Practice of Foreign Real Property Tax Legislation and the Enlightenment to Our Country

作　　者：唐明[1] 李欢[1] 

机构地区：[1]湖南大学经济与贸易学院,湖南长沙410079

出　　处：《湖北经济学院学报》2015年第2期50-56,共7页Journal of Hubei University of Economics

基　　金：国家社会科学基金项目(11CJY091);国家社会科学基金重点项目(12AZD035);国家自科基金(71373073);湖南大学2014年资政课题"解决‘营改增’改革引发湖南地方财力缺口的对策研究"

摘　　要：房地产税立法草案预计最快在2016年进入人大立法程序,但当诸如房地产的产权制度、不动产统一登记制度、房地产税的特殊属性、直接税的征管体制等基础性概念和制度尚不完备时,房地产税立法实际上是无本之木。国外房地产税立法中有许多典型实践值得我们借鉴。本文选取与我国同样处于转轨阶段的中东欧国家的房地产税立法改革经验以及历史悠久、成熟完善却又面临衰落的美国财产税立法改革经验做典型案例剖析,得到的重要启示是:产权明晰是房地产税立法改革的首要前提;房地产税立法改革要特别注意房地产税特殊的"双刃剑"属性。Real property tax legislation draft is expected to enter the NPC＇s legislative program in 2016. But the basic concept and the system such as real estate＇s property right system, the unified registration of real estate, the special nature of the real property tax and direct tax＇s collection system are not complete; the real property tax legislation is unsubstantial. Foreign real property tax legislation has much typical practice in the above aspects. This paper selects the real property tax reform legislation experiences of both Central and Eastern European countries and America. Why should we choose these countries？ Because the Central and Eastern European countries like China are also in the background of economic transition and social transformation, and America＇s property tax has a long history, but faces decline. We can draw the following important conclusions; clearly established property right is the prerequisite of the real estate tax legislation and reform; real estate tax reform legislation should pay special attention to the real estate tax＇s special ＂double-edged sword＂ attribute. clearly-established ownership clearly-established ownership clearly-established ownershipclearly-established ownership

关 键 词：房地产税立法 产权制度 不动产统一登记 房地产税特殊属性 直接税征管制度 

分 类 号：F810.422[经济管理—财政学]