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在现有实践和法律制度下,中国房地产税设计成财产税性质缺乏合理性。因为土地的国有性、稀有性和有价性,本文主张以房产占用的土地为主设计持有环节的房地产税,并配合交易环节的税收,以构建充足、稳定地方财产收入为导向的税收体系。以房产占用的土地为主设计持有环节的房地产税与土地出让金制度存在千丝万缕的关系,由于现有土地出让金的缺陷,中国房产占用土地产生理论上贬值但现实升值的矛盾,房地产税代替土地出让金在实践中实现也较为困难。这些都干扰了房地产税的实施。本文对土地出让金进行重新定义,不仅为房地产税的征收奠定法律基础,还为解决小产权房提供了一个突破口。
Under the existing practice and legal system, the property tax in China is not justified in nature. Because of the land’s nationality, rarity and price, this paper advocates that the land occupied by real estate should be the main part of the design of the real estate tax, and cooperate with the tax of the transaction to build a tax system that is sufficient and stable local property income. . Due to the defects of the existing land transfer fee and the contradiction between the theoretical devaluation of land occupied by real estate in China and the real appreciation of real estate, the real estate tax, which takes the land occupied by real estate as the main design holding link, is inextricably linked to the land transfer payment system. Real estate tax instead of land transfer payments in practice more difficult. These are disturbing the implementation of real estate tax. This paper redefines the land transfer payment, not only lays the legal foundation for the collection of real estate tax, but also provides a breakthrough for solving the small property room.