我国房产税制度:征收困境剖析与治理改革建议  

China's Real Estate Tax System:Collection Dilemma Analysis And Governance Reform Suggestions

作　　者：任敏敏 Ren Mimin(School of Law Anhui University,Hefei Anhui 230601)

机构地区：[1]安徽大学法学院,安徽合肥230601

出　　处：《对外经贸》2021年第6期90-92,共3页FOREIGN ECONOMIC RELATIONS & TRADE

摘　　要：从《房产税改革暂行条例》到沪渝房产税试点改革,不断深化的房地产税法改革,表明了中国房地产行业经历了从改革试点政策到税收立法的转变。首先从我国房产税的制度变迁出发,归纳出征收房产税的目的,并着重分析附有争议的调控房价的功能;其次,针对我国房产税的征收困境,剖析存在的问题,提出治理改革建议:遵循“立法先行、充分授权”的原则、对不同类型的房地产实行差别税率、以及进一步完善住房保障制度,结合税收法定原则提出开展房产税改革。From the"Interim Regulations on the reform of real estate tax"to the pilot reform of real estate tax in Shanghai and Chongqing,the deepening reform of real estate tax law shows that China's real estate industry has experienced the transformation from the pilot policy to the tax legislation.In this paper,starting from the institutional changes of China's real estate tax,the purpose of collecting real estate tax is summed up,and the controversial function of regulating house prices is emphatically analyzed.Secondly,the governance reform is proposed to solve the above problems Suggestions:follow the principle of"legislation first,full authorization",implement different tax rates for different types of real estate,and further improve the housing security system;finally,combined with the principle of tax legality,talk about how to manage and prevent the reform of real estate tax.

关 键 词：房产税 财政 住房保障 税收法定原则 

分 类 号：F810.42[经济管理—财政学]