论房地产税设立的目标及其法律实现  

The Goal of the Establishment of Real Estate Tax and Its Legal Realization

作　　者：罗仪涵 LUO Yi-han(School of Law,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《税务与经济》2020年第4期1-10,共10页Taxation and Economy

基　　金：司法部国家法治与法学理论研究项目一般课题“优化税收营商环境法律问题研究”(项目编号:19SFB2051)的阶段性成果。

摘　　要：房地产税法呼之欲出,如何使其成为良法则需要在学理讨论之外,参考沪渝试点和域外经验并关注纳税人的行为选择。在房地产税法实体课税要素的设计中,首先应明确其以"完善税制"为前置目标,"组织地方收入"为核心目标,"撬动财税体制变革"为最终目标的复合目标定位;进而应严格遵循量能课税等原则,采用统一从价计征和较低幅度的比例税率对房产和土地合并课征,并由各地辅之以套房免税或人均免税面积的普适性税收优惠政策与对特殊房产和人群的税收优惠措施;其中还应纳入对央地税权分配等深层问题的考量。总之,房地产税的设立需要实体课税要素的系统设计来实现其复合目标。Since the real estate tax law is ready to emerge,how to make it a good law needs to be decided with reference to the Shanghai and Chongqing pilot scheme and overseas experience and by focusing on the behavior choice of taxpayers in addition to academic discussion.In designing the substantive taxation elements of the real estate tax law,it shall be first made clear that the goal shall be compound with"improving the tax system"as the prepositional,"organizing local revenues"as the core,and"leveraging the fiscal and tax system reform"as the ultimate.The principle of levying tax based on the amount of energy shall be strictly followed by adopting unified ad valorem taxation and a lower flat rate with variable amplitude for combined levying of house property and land.Also,the universality taxation preferential policies supplemented by each region with suite tax exemption or per capita tax exemption area,and the taxation preferential policies for special house property and special groups of people shall be taken into consideration.Moreover,some in-depth issues shall be included,such as the allocation of tax power to the central government and local governments.In short,the establishment of the real estate tax requires the systematic design of elements for substantial taxation to achieve its compound goal.

关 键 词：房产地税 目标定位 实体课税要素 纳税人偏好 

分 类 号：F810.424[经济管理—财政学]