从税收基本原则谈我国房产税改革

从房地产市场调节及财税改革角度看,房产税改革已势在必行,但改革过程中必须处理好合法性及公平性问题.2011年1月28日,房产税征收试点工作在上海市和重庆市正式开启,但国务院将税收立法权转授权给地方政府有悖税收法定原则,而且立法效力位阶过低;根据两市暂行办法的内容,其征收对象范围过窄,显然也不符合税收公平的原则.

The Property Tax Reform Based on the Basic Principle of Taxation

From the perspective of real estate market regulation and fiscal reform, house property tax reform is imperative, but the issue of legitimacy and fairness should be handled well in the process of reform. On 28th, Jan., 2011, house property tax pilot work is started in S granted from the State Department to local government hanghai and Chongqing, but the action of tax is against the statutory principle of tax, and legislation cause low class of legislation effectiveness. As per the content of these two cities＇ temporary method, the imposing object range is too narrow, and could not accord to the principle of tax fairness obviously.