法治视角下论我国房产税制度改革的路径选择  

Path Choice of China's Real Estate Tax System Reform From the Perspective of Rule of Law

作　　者：陈婉莹 Chen Wanying(Law School , Fujian Normal University, Fuzhou, Fujian 350001,China)

机构地区：[1]福建师范大学法学院,福建福州350001

出　　处：《黑龙江工业学院学报（综合版）》2019年第2期103-108,共6页Journal of Heilongjiang University of Technology(Comprehensive Edition)

摘　　要：房产税改革一直是我国财税体制改革的焦点,关于房产税开征的话题受到社会各界的广泛关注,现行的房产税政策明显滞后于房地产市场的发展,不符合社会主义市场经济的要求。房产税改革是完善我国税收法律体系,保护纳税人权利,转变政府公共服务职能的重要手段。为减少房产税改革的阻力,应明确课税对象、计税依据及建立涉税信息共享机制,对房地产体系的税、租、费进行整合,以全面推进房产税制度改革。The reform of real estate tax has always been the focus of the reform of China's fiscal and tax system. The topic of the levy of real estate tax has been widely concerned by all sectors of society. The current policy of real estate tax lags behind the development of the real estate market, which is not in line with the requirements of the socialist market economy. The reform of real estate tax is an important means to improve China's tax law system, protect taxpayers' rights and transform the government's public service functions. In order to reduce the resistance of the real estate tax reform, it is necessary to define the tax objects, tax basis and tax-related information sharing mechanism, integrate the tax, rent and fee of the real estate system, and comprehensively promote the reform of the real estate tax system.

关 键 词：房产税 改革 税收法律体系 

分 类 号：F810.422[经济管理—财政学]