唐　明，李　欢

（湖南大学经济与贸易学院，湖南长沙410079）

国外房地产税立法的典型实践及对我国的启示

唐明，李欢

（湖南大学经济与贸易学院，湖南长沙410079）

摘要：房地产税立法草案预计最快在2016年进入人大立法程序，但当诸如房地产的产权制度、不动产统一登记制度、房地产税的特殊属性、直接税的征管体制等基础性概念和制度尚不完备时，房地产税立法实际上是无本之木。国外房地产税立法中有许多典型实践值得我们借鉴。本文选取与我国同样处于转轨阶段的中东欧国家的房地产税立法改革经验以及历史悠久、成熟完善却又面临衰落的美国财产税立法改革经验做典型案例剖析，得到的重要启示是：产权明晰是房地产税立法改革的首要前提；房地产税立法改革要特别注意房地产税特殊的“双刃剑”属性。

关键词：房地产税立法；产权制度；不动产统一登记；房地产税特殊属性；直接税征管制度

中图分类号：F810.422

文献标识码：：A

文章编号：：1672－626X（2015）02-0050-07

doi:10.3969/j.issn.1672-626x.2015.02.009

收稿日期：2015-02-23

基金项目：国家社会科学基金项目（11CJY091）；国家社会科学基金重点项目（12AZD035）；国家自科基金（71373073）；湖南大学2014年资政课题“解决‘营改增’改革引发湖南地方财力缺口的对策研究”

作者简介：唐明（1981-），女，广西桂林人，湖南大学副教授，硕士生导师，主要从事房地产税制度与政策、财政分权与地方税体系研究。

Abstract:Real property tax legislation draft is expected to enter the NPC's legislative program in 2016. But the basic concept and the system such as real estate's property right system, the unified registration of real estate, the special nature of the real property tax and direct tax's collection system are not complete; the real property tax legislation is unsubstantial. Foreign real property tax legislation has much typical practice in the above aspects. This paper selects the real property tax reform legislation experiences of both Central and Eastern European countries and America. Why should we choose these countries? Because the Central and Eastern European countries like China are also in the background of economic transition and social transformation, and America's property tax has a long history, but faces decline. We can draw the following important conclusions; clearly established property right is the prerequisite of the real estate tax legislation and reform; real estate tax reform legislation should pay special attention to the real estate tax's special "double-edged sword" attribute. clearly-established ownership clearly-established ownership clearly-established ownershipclearly-established ownership

作为世界上最古老的税种之一，房地产税（财产税）的立法与改革都有许多国外先例可资、可循和可学。发展中国家的房地产税立法改革经验选择中东欧的转轨国家，因为这些国家也正处于或已经从公有制和计划经济向市场经济转型的阶段，与我国的经济转轨和社会转型有诸多相似之处。……