我國房产税制度的完善——以沪渝房产税改革试点方案为切入点

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1、上海交通大学法律硕士论文ABSTRACTREFORMINGTHEPROPERTYTAXSYSTEMINCHINA——ASTUDYONTHEPILOTPROPERTYTAXATIONSYSTEMSINSHANGHAIANDCHONGQINGABSTRACTShanghaiandChongqinghavebegunimplementingtheexperimentalworkonimposingpropertytaxonsomespecifictypesofpropertiessince2011.Thispilotworkreflectstheincreasingdemandfornewsour

2、cetomaintainfiscalbalanceoflocalgovernmentsalongwiththewithdrawaloflandfinance.However,undercurrenttaxandlegalsystemthelegalityandrationalityofpropertytaxarebeingchallenged.First,fromtheperspectiveoflegality,promotingpropertytaxbyprovinciallevelgovernmenthasviolatedthelegalismfortaxaswellastheregul

3、ationunderauthorizationmodeoflegislationinChinathatlegislationrightisheldonlybytheStateCouncilofChinaandcannotbetransferredtootheradministrations.Fromtheperspectiveofrationality,theoriginalobjectiveofadoptingpropertytaxasapolicy-orientedtooltocontroltherealestatemarkethasnotbeenwellachieved.Further

4、more,thereisalackscientificequalityconsideringelementsofpropertytax,suchastaxableobjectsandtaxbasis.Relativelypropertytaxsystemhasbeenwellestablishedindevelopedcountriesformanyyearsandmaybebeneficialtocompareitwiththesecountriesandutilizetheirsuccessfulexperienceintotheestablishmentofpropertytaxsys

5、teminChina.ThispaperraisesseveralrecommendationsinbasisofcomparativestudyonpropertytaxsystemintheUnitedStatesandFrance,whichconsistsofclarifyingthepurposeandnatureofpropertytaxwithoutviolatingthelegalityoflegislations,establishingascientificandsystematicassessmentandimpositionmechanismbyreformingta

6、xbasis,taxrate,andcompletingtheincentiveandexemptionpolicies.Insummary,propertytaxshouldbe“takenfromcitizensandusedintheinterestsofcitizens”.KEYWORDS:Propertytax,Legalismfortaxation,ReformingpropertytaxationsystemIV万方数据上海交通大学法律硕士论文目录目录第一章我国房产税改革的制度背景及理论基础............................................

7、...................1第一节我国房产税改革的制度背景——以沪渝房产税改革政策为视角....................1第二节我国房产税改革的理论基础...............................................................................4第二章我国房产税改革中存在的法律问题......................