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随着我国再次将开征物业税提上官方日程,物业税立法已经成为大势所趋。但长久以来我国对物业税税权的纵向分配问题却始终没有达成统一的意见,税权分配的不明确已经成为我国开征物业税最大的难点之一。本文在对各国物业税税权分配立法经验加以总结的基础上,对我国物业税税权的性质加以准确定位,并结合我国特殊国情,从税收立法权、税收征管权和税收收益权三个方面对中央和地方的税收权限进行合理划分,以期对我国物业税税权的纵向分配立法进行有益的拓展。
As China once again introduced the property tax on the official calendar, the property tax legislation has become the trend of the times. However, for a long time our country has never reached a unified opinion on the vertical distribution of property tax tax rights. The uncertainty of the distribution of tax rights has become one of the most difficult problems of property tax in our country. On the basis of summing up the legislative experience of property tax right distribution in various countries, this article accurately locates the nature of the property tax tax right in our country, and from the special national conditions of our country, from three aspects: tax legislative power, tax collection right and tax revenue right We should make a reasonable division of the tax authority between the central government and the local government with a view to beneficial expansion of the vertical distribution legislation of property tax in our country.