摘 要
房屋對于任何國家的居民而言都是最重要的財產，它不僅與家庭的和諧幸福息息相關，而且對國家的長遠發展也具有深遠影響。近年來，隨著中國房地產業的興起與發展，房地產業已逐漸成為推動國民經濟增長的主導性產業之一，對我國的經濟和社會發展起著重要作用。伴隨而來的是房市的持續升溫和房價的一漲再漲，“炒房熱”等問題已經成為輿論關注的焦點。反觀我國現行的房產稅征收制度，其存在的稅收征納范圍過窄、課稅依據不合理等問題已經嚴重限制了其應有的制度功能。如何完善我國房產稅征收制度是一個值得深入探討的問題。
本文中，作者依循發現問題--解決問題的思路，在對我國現行房產稅征收制度進行理論分析的基礎上，提出完善我國房產稅征收制度的合理建議。
本文的引言部分簡要概述了我國房產稅征收制度的現狀及房產稅改革對今后稅制改革和經濟發展的重要意義。
本文的第一部分圍繞房產稅的相關理論概述，分別就我國房產的可稅性、我國房產稅的概念、我國房產稅的特點以及房產稅的作用展開論述。在本部分，作者首先對我國房產稅的可稅性進行論證，該制度將為我國今后房產稅征收制度的改革鋪平道路。
本文第二部分敘述了我國房產稅征收制度的歷史演進和制度現狀。在本部分，作者以新中國成立為時間截點，分別介紹了新中國成立前和新中國成立后我國房產稅的歷史發展沿革，并結合《房產稅暫行條例》及滬、渝兩城市《房產稅試點暫行辦法》系統梳理了稅改前和稅改后我國的房產稅征收制度。
本文第三部分，作者通過對美國、英國、加拿大、新加坡四國的房產稅征收制度的比較，總結了以下四點我國房產稅征收制度可以借鑒的經驗：1.重保有、輕流轉的房產稅稅收設計體系；2.寬稅基、少稅種的房產稅稅收原則；3.設立地方稅，實行分稅制；4.完善的房產稅征收配套措施。
本文第四部分，作者對我國現行房產稅征收制度存在的法律問題進行深入分析。其中，稅改前房產稅征收制度主要存在立法缺位和正當性不足的問題；稅改后房產稅征收制度主要存在合法性和合理性缺失的問題。本部分還對能否向小產權房征收房產稅進行了法律分析，進而得出結論：向小產權房征稅具有法律理論的合法性和正當性。
最后，作者通過文獻研究和實地調查，結合自身從事相關稅務工作的實踐經驗，對完善我國房產稅征收制度提出個人建議。
關鍵詞：
房產稅；稅收合法性；稅收法定
Abstract
House has been the most important property for citizens in any country as it isnot only closely related to the harmony and happiness of each family, but also hasfar-reaching influence over the country's economy development in the long run.Overrecent years, along with the rise and development of China's real estate market, thereal estate industry has gradually become one of the leading industries that advancethe national economy growth, playing an important role in the country's economy andsocial development. However, what follows is the constant increase in price,associated with the warming up of real estate market. Issues such as the widespreadspeculating on real estate have become the focus of public opinion in China. However,a number of issues, including too narrow scope to levy and unreasonableness in termsof the tax calculating basis, have seriously restricted the institutional functions itought to have, upon reflecting on the existing real estate tax system in China. In thisregard, how to improve our real estate tax system is a question worth to be discussedfurther.
In this paper, following a way of thinking, which is to find the problem and thensolve it, the writer has put forward personal suggestions on improving the country'sreal estate tax system after having made a thorough study on the country's existingreal estate tax system.
Introduction section of this article has briefly summarized current status of thecountry's real estate tax system, as well as the important significance of real estate taxreform on our tax reform.
Section 1 contains summary of relevant theories in relation to the real estate tax,in which, it has explored four issues covering the taxability analysis, the concept, thecharacteristics and the effects of our real estate tax respectively. In this section, firstly,the writer has innovatively argued for the taxability of our real estate tax, thus to pavethe way for its reform in the future.
Section 2 narrates the historical evolution and current condition of our real estatetax, in which, by setting the founding of new China as the division line, the writer hasintroduced its historical development and evolution before and after the founding ofnew China respectively. Moreover, the writer has introduced the country's real estatetax system before and after tax reform by taking into account of the ProvisionalRegulation on Real Estate Tax and Provisional Measures for Pilot Reform on RealEstate Tax as adopted by Shanghai and Chongqing.
In section 3, the writer has concluded into four points of excellent experiencebelow through studying on the real estate tax systems in four countries including US,UK, Canada and Singapore. Firstly, the tax design system for real estate tax ischaracterized by the lack of balance between “emphasizing possession and neglectingcirculation”; secondly, a principle of taxation featuring wider tax base and fewer taxcategory; thirdly, the division of tax authority over real estate tax collection, which isconsisted by local tax and the system of tax distribution; fourthly, a completesupporting facilities for the collection of real estate tax.
In section 4, the writer has deeply explored current legal issues concerning thecountry's existing real estate tax system, wherein the legislation absence and lack ofjustification are the main problems faced by the real estate tax collection systembefore tax reform, while the lack of legitimacy and rationality are the main problemsfaced by real estate tax collection system after tax reform. Also in this section, thewriter has conducted legal analysis on whether or not we can levy real estate tax onhouses with limited property rights, thus it is argued that under the country's existinglegal system, not only can we levy real estate tax on it, but also we should do so.
As for those issues mentioned above, the writer has put forward personalsuggestions on improving the country's real estate tax system through literatureresearch and field investigation while in combination with the hands-on experiencegained by engaging in tax-related work.
Key Words:
Real Estate Tax, Legitimacy of Taxation, Statutory Taxation
目 錄
引 言
一、 房產稅相關理論概述
（一）我國房產的可稅性分析
（二）我國房產稅的概念
（三）我國房產稅的特點
（四）我國房產稅的作用
二、 我國房產稅征收制度的歷史演進與制度現狀
（一）我國房產稅的歷史演進
（二）房產稅征收制度的現狀
三、 房產稅征收制度的國際比較及經驗借鑒
（一）房產稅征收制度的國際比較
（二）國外優秀經驗對我改革和完善房產稅法律制度的啟示
四、 我國房產稅征收制度內在問題的法律分析
（一）稅改前房產稅征收制度存在的問題
（二）稅改后試點城市房產稅征收制度存在的問題
（三）對小產權房征收房產稅的法律分析
五、 完善我國房產稅的對策及建議
（一）未來房產稅改革路徑的理論分析
（二）完善我國房產稅應堅持的基本原則
（三）完善我國房產稅的具體措施
結 論
參 考 文 獻
后 記
房屋對于任何國家的居民而言都是最重要的財產，它不僅與家庭的和諧幸福息息相關，而且對國家的長遠發展也具有深遠影響。近年來，隨著中國房地產業的興起與發展，房地產業已逐漸成為推動國民經濟增長的主導性產業之一，對我國的經濟和社會發展起著重要作用。伴隨而來的是房市的持續升溫和房價的一漲再漲，“炒房熱”等問題已經成為輿論關注的焦點。反觀我國現行的房產稅征收制度，其存在的稅收征納范圍過窄、課稅依據不合理等問題已經嚴重限制了其應有的制度功能。如何完善我國房產稅征收制度是一個值得深入探討的問題。
本文中，作者依循發現問題--解決問題的思路，在對我國現行房產稅征收制度進行理論分析的基礎上，提出完善我國房產稅征收制度的合理建議。
本文的引言部分簡要概述了我國房產稅征收制度的現狀及房產稅改革對今后稅制改革和經濟發展的重要意義。
本文的第一部分圍繞房產稅的相關理論概述，分別就我國房產的可稅性、我國房產稅的概念、我國房產稅的特點以及房產稅的作用展開論述。在本部分，作者首先對我國房產稅的可稅性進行論證，該制度將為我國今后房產稅征收制度的改革鋪平道路。
本文第二部分敘述了我國房產稅征收制度的歷史演進和制度現狀。在本部分，作者以新中國成立為時間截點，分別介紹了新中國成立前和新中國成立后我國房產稅的歷史發展沿革，并結合《房產稅暫行條例》及滬、渝兩城市《房產稅試點暫行辦法》系統梳理了稅改前和稅改后我國的房產稅征收制度。
本文第三部分，作者通過對美國、英國、加拿大、新加坡四國的房產稅征收制度的比較，總結了以下四點我國房產稅征收制度可以借鑒的經驗：1.重保有、輕流轉的房產稅稅收設計體系；2.寬稅基、少稅種的房產稅稅收原則；3.設立地方稅，實行分稅制；4.完善的房產稅征收配套措施。
本文第四部分，作者對我國現行房產稅征收制度存在的法律問題進行深入分析。其中，稅改前房產稅征收制度主要存在立法缺位和正當性不足的問題；稅改后房產稅征收制度主要存在合法性和合理性缺失的問題。本部分還對能否向小產權房征收房產稅進行了法律分析，進而得出結論：向小產權房征稅具有法律理論的合法性和正當性。
最后，作者通過文獻研究和實地調查，結合自身從事相關稅務工作的實踐經驗，對完善我國房產稅征收制度提出個人建議。
關鍵詞：
房產稅；稅收合法性；稅收法定
Abstract
House has been the most important property for citizens in any country as it isnot only closely related to the harmony and happiness of each family, but also hasfar-reaching influence over the country's economy development in the long run.Overrecent years, along with the rise and development of China's real estate market, thereal estate industry has gradually become one of the leading industries that advancethe national economy growth, playing an important role in the country's economy andsocial development. However, what follows is the constant increase in price,associated with the warming up of real estate market. Issues such as the widespreadspeculating on real estate have become the focus of public opinion in China. However,a number of issues, including too narrow scope to levy and unreasonableness in termsof the tax calculating basis, have seriously restricted the institutional functions itought to have, upon reflecting on the existing real estate tax system in China. In thisregard, how to improve our real estate tax system is a question worth to be discussedfurther.
In this paper, following a way of thinking, which is to find the problem and thensolve it, the writer has put forward personal suggestions on improving the country'sreal estate tax system after having made a thorough study on the country's existingreal estate tax system.
Introduction section of this article has briefly summarized current status of thecountry's real estate tax system, as well as the important significance of real estate taxreform on our tax reform.
Section 1 contains summary of relevant theories in relation to the real estate tax,in which, it has explored four issues covering the taxability analysis, the concept, thecharacteristics and the effects of our real estate tax respectively. In this section, firstly,the writer has innovatively argued for the taxability of our real estate tax, thus to pavethe way for its reform in the future.
Section 2 narrates the historical evolution and current condition of our real estatetax, in which, by setting the founding of new China as the division line, the writer hasintroduced its historical development and evolution before and after the founding ofnew China respectively. Moreover, the writer has introduced the country's real estatetax system before and after tax reform by taking into account of the ProvisionalRegulation on Real Estate Tax and Provisional Measures for Pilot Reform on RealEstate Tax as adopted by Shanghai and Chongqing.
In section 3, the writer has concluded into four points of excellent experiencebelow through studying on the real estate tax systems in four countries including US,UK, Canada and Singapore. Firstly, the tax design system for real estate tax ischaracterized by the lack of balance between “emphasizing possession and neglectingcirculation”; secondly, a principle of taxation featuring wider tax base and fewer taxcategory; thirdly, the division of tax authority over real estate tax collection, which isconsisted by local tax and the system of tax distribution; fourthly, a completesupporting facilities for the collection of real estate tax.
In section 4, the writer has deeply explored current legal issues concerning thecountry's existing real estate tax system, wherein the legislation absence and lack ofjustification are the main problems faced by the real estate tax collection systembefore tax reform, while the lack of legitimacy and rationality are the main problemsfaced by real estate tax collection system after tax reform. Also in this section, thewriter has conducted legal analysis on whether or not we can levy real estate tax onhouses with limited property rights, thus it is argued that under the country's existinglegal system, not only can we levy real estate tax on it, but also we should do so.
As for those issues mentioned above, the writer has put forward personalsuggestions on improving the country's real estate tax system through literatureresearch and field investigation while in combination with the hands-on experiencegained by engaging in tax-related work.
Key Words:
Real Estate Tax, Legitimacy of Taxation, Statutory Taxation
目 錄
引 言
一、 房產稅相關理論概述
（一）我國房產的可稅性分析
（二）我國房產稅的概念
（三）我國房產稅的特點
（四）我國房產稅的作用
二、 我國房產稅征收制度的歷史演進與制度現狀
（一）我國房產稅的歷史演進
（二）房產稅征收制度的現狀
三、 房產稅征收制度的國際比較及經驗借鑒
（一）房產稅征收制度的國際比較
（二）國外優秀經驗對我改革和完善房產稅法律制度的啟示
四、 我國房產稅征收制度內在問題的法律分析
（一）稅改前房產稅征收制度存在的問題
（二）稅改后試點城市房產稅征收制度存在的問題
（三）對小產權房征收房產稅的法律分析
五、 完善我國房產稅的對策及建議
（一）未來房產稅改革路徑的理論分析
（二）完善我國房產稅應堅持的基本原則
（三）完善我國房產稅的具體措施
結 論
參 考 文 獻
后 記
