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针对我国房价高企不下的问题,去年年初经国务院的授权,上海、重庆两市先后宣布实行房产税改革试点,在执行1986年国务院《房产税暂行条例》的基础上,对保有期间的个人住房也课征房产税。方案一出,舆论哗然,有关课税依据是否合法、是否有违公平原则以及课税对象范围是否过于狭窄等质问铺天而来。本文试图结合我国房产税的立法现状,剖析沪渝两市房产税试点中存在的问题,借鉴国外房产税立法的经验,提出完善我国房产税立法的方向及目标。
In response to the issue of China’s high housing prices, at the beginning of last year, authorized by the State Council, the Shanghai and Chongqing municipalities successively announced the implementation of the property tax reform pilot. On the basis of implementing the State Council’s Provisional Regulations on Real Estate Tax in 1986, Property tax levy. As soon as the plan comes out, there is an uproar in public opinion, whether the relevant taxation basis is lawful, whether there is any violation of the principle of fairness and whether the scope of the object of taxation is too narrow. This article attempts to combine the real estate tax legislation in our country, analyzes the existing problems of property tax in Shanghai and Chongqing, draw lessons from the experience of foreign property tax legislation, and proposes the direction and goal of perfecting the real estate tax legislation in our country.