摘 要
房屋对于任何国家的居民而言都是最重要的财产，它不仅与家庭的和谐幸福息息相关，而且对国家的长远发展也具有深远影响。近年来，随着中国房地产业的兴起与发展，房地产业已逐渐成为推动国民经济增长的主导性产业之一，对我国的经济和社会发展起着重要作用。伴随而来的是房市的持续升温和房价的一涨再涨，“炒房热”等问题已经成为舆论关注的焦点。反观我国现行的房产税征收制度，其存在的税收征纳范围过窄、课税依据不合理等问题已经严重限制了其应有的制度功能。如何完善我国房产税征收制度是一个值得深入探讨的问题。
本文中，作者依循发现问题--解决问题的思路，在对我国现行房产税征收制度进行理论分析的基础上，提出完善我国房产税征收制度的合理建议。
本文的引言部分简要概述了我国房产税征收制度的现状及房产税改革对今后税制改革和经济发展的重要意义。
本文的第一部分围绕房产税的相关理论概述，分别就我国房产的可税性、我国房产税的概念、我国房产税的特点以及房产税的作用展开论述。在本部分，作者首先对我国房产税的可税性进行论证，该制度将为我国今后房产税征收制度的改革铺平道路。
本文第二部分叙述了我国房产税征收制度的历史演进和制度现状。在本部分，作者以新中国成立为时间截点，分别介绍了新中国成立前和新中国成立后我国房产税的历史发展沿革，并结合《房产税暂行条例》及沪、渝两城市《房产税试点暂行办法》系统梳理了税改前和税改后我国的房产税征收制度。
本文第三部分，作者通过对美国、英国、加拿大、新加坡四国的房产税征收制度的比较，总结了以下四点我国房产税征收制度可以借鉴的经验：1.重保有、轻流转的房产税税收设计体系；2.宽税基、少税种的房产税税收原则；3.设立地方税，实行分税制；4.完善的房产税征收配套措施。
本文第四部分，作者对我国现行房产税征收制度存在的法律问题进行深入分析。其中，税改前房产税征收制度主要存在立法缺位和正当性不足的问题；税改后房产税征收制度主要存在合法性和合理性缺失的问题。本部分还对能否向小产权房征收房产税进行了法律分析，进而得出结论：向小产权房征税具有法律理论的合法性和正当性。
最后，作者通过文献研究和实地调查，结合自身从事相关税务工作的实践经验，对完善我国房产税征收制度提出个人建议。
关键词：
房产税；税收合法性；税收法定
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 录
引 言
一、 房产税相关理论概述
（一）我国房产的可税性分析
（二）我国房产税的概念
（三）我国房产税的特点
（四）我国房产税的作用
二、 我国房产税征收制度的历史演进与制度现状
（一）我国房产税的历史演进
（二）房产税征收制度的现状
三、 房产税征收制度的国际比较及经验借鉴
（一）房产税征收制度的国际比较
（二）国外优秀经验对我改革和完善房产税法律制度的启示
四、 我国房产税征收制度内在问题的法律分析
（一）税改前房产税征收制度存在的问题
（二）税改后试点城市房产税征收制度存在的问题
（三）对小产权房征收房产税的法律分析
五、 完善我国房产税的对策及建议
（一）未来房产税改革路径的理论分析
（二）完善我国房产税应坚持的基本原则
（三）完善我国房产税的具体措施
结 论
参 考 文 献
后 记
