作　　者： (刘娟）;

机构地区： 华南理工大学法学院,广东广州510006

出　　处： 《北方论丛》 2017年第5期158-162,共5页

摘　　要： 财政收入说、利益支付说、负税能力说,构成我国《房地产税法》制定的理论基础;我国房地产税收法律制度的逐渐完善和国外已有的房地产税立法经验和立法模式,为我国《房地产税法》的制定与出台奠定了法律基础;我国房产税试点改革,在打击囤地炒房投机行为的同时,增强了收入分配的调节功能和房产税的调控作用,为制定与施行《房地产税法》奠定了可行的实践基础。《房地产税法》的制定与施行将实现国家以法律手段调控房地产市场的正义价值,并获得人民大众的普遍认同与遵从。 At present, China＇ s real estate market is chaos, housing prices soaring, hoarding real estate, high vacancy rate and other issues have caused the development trend of non - normalization, which can not satisfy China＇ s ＂Home Ownership＂ rigid de- maud. In 2015, The Standing Committee of the National People ＇ s Congress has listed the real estate ＇tax law as ＂the first type of leg- islative project＂Obviously, the real estate tax legislation has been put on the agenda. To explore the theoretical basis for the collec- tion of real estate tax,the status quo eft legislation and real estate tax reform pilot live, it is not difficult to find that China＇ s real es- tate tax legislation has a certain basis. Therefore, the ＂real estate tax law＂ to develop and implement the state to legal means to con- trel the real estate market justice value, and ultimately access to the general public＇s approval and compliance.

关 键 词： 房产税 房产税试点改革 房地产税法