我国房产税立法分析.pdfVIP

摘 要 摘 要 进入 2010 年，随着国家土地利用政策、保障性住房建设政策、商品房建设管理和 销售政策的推出，尤其是严厉的住房贷款政策等一系列调控措施的出台，使连年居高不 下的房价有所松动。我国现行房地产税制中存在诸多问题突现出来，已不适应缓和社会 矛盾的迫切要求，更不能促进房地产市场持续健康发展的现实要求。于是，房地产税的 改革成为人们关注的焦点。本文由房地产税的发展历程说开，讨论了开征房产税所要面 对的几个焦点问题，通过分析房地产税立法所要避免的几个误区进一步阐明了我国房地 产税的立法环境。然后，针对社会普遍关注的两个房产税试点城市的房产税实施情况及 面临的问题进行了简要分析。最后，对我国房地产税的立法提出了几点建议。 关键词 房产税 立法分析 改革 I Abstract Abstract In to 2010, with the launching of the policies of national land-use, the indemnificatory housing construction and the commercial house development management and sales, especially a series of the severe housing loan policies, the high housing prices has become loose. Many problems of our property tax appear and the property tax can not meet the require of development of market and also the tax system can not promote the development of market healthily. Thus, the reform property tax of become the focus in our nation. This paper beginning with the development of the property tax then discuses some focus problem of the property tax, thronging the analyzing some major misunderstandings show us the legislation environment.Then, give a brief analysis of the implementation situation and some problems faced the for the two estate tax cities which social are concerned. Finally, put forward some suggestions of our property tax. Keywords property tax legislation analysis reform II 引 言 引 言 我国房地产市场经过十几年的发展，日益规范和壮大，可是我国现在仍沿用 1994 年出台的《中华人民共和国城市房地产管理法》。由于受到当时种种条件的限制，这部 法律已经不适合现在市场发展的需要，各种问题逐渐突现出来，既不能达到解决社会矛 盾的迫切要求，也不能体现税收再分配的调节功能，甚至在一定程度上制约了房地产市 场健康稳定的发展。2