房产税扩围改革相关问题的思考简

目前地方政府基于国务院授权而获得的房产税改革权限的合法性尚有待商榷，推进房产税改革更优的方案应当是由国务院在充分调研、广泛征求意见的基础上修改《房产税暂行条例》。并且，社会各界将房产税功能定位为调控房价、增加财政收入既不合理也不现实，房产税应以完善我国房地产税收体系、促进房地产市场良性发展、调节贫富差距为己任。基于此种目标定位，笔者从征税范围、计税依据、税率、税收用途等方面对房产税改革提出了若干建议。

Reflections on Issues Concerning Property Tax Trial Expansion

Currently ,the legality of the permission to property tax reform obtained by local govern-ments based on the authority of the State Council of the People＆#39;s Republic of China is still questiona-ble .The optimal scheme to promote the property tax reform is to make modification on the Interim Regulations of the People＆#39;s Republic of China on Real Estate Tax by the State Council based on the full investigation and extensive solicitation of opinions .Besides ,the functional orientation of property tax defined by the community as a regulation of house prices and an increase of financial revenues is nei-ther reasonable nor practical ,the property tax should be used to improve China＆#39;s real estate tax sys-tem ,to promote the healthy development of the real estate market ,and to reduce the gap between rich and poor .Based on this orientation ,some recommendations for the property tax reform are put forward from the perspectives of the scope of taxation ,tax basis ,tax rates ,tax purposes and so on .