现行房产税制度及其改革的几点建议

房产税是以房屋的计税余值或租金为计税依据的一种财产税.房产税改革应当以调节贫富差距、调控房地产市场为主要目的.《房产税暂行条例》和沪、渝两地的暂行办法构成了现行房产税制度的主体.暂行条例对企业房产的征税依据、征税标准,对个人房产区别用途征税的规定存在问题.两个试点地区对个人房产税征税对象、计税依据、税率安排、税收性质等方面的规定存在问题.虽然2013年“国五条”细则的出台,为房产税制度的发展及改革提供了一个方向,但是,其还是难以实现立法的最终目的,有待进一步完善.效力层级上,房产税要以正式法律的形式出台；内容上,要在企业自用房产、企业出租房产,个人自用房产、个人出租房产之间设定合理的征收标准和免税标准.

Comments on Current Property Tax System and Its Reform

Real estate tax is a kind of property tax, which is calculated on the remaining value or rent of houses. The aim of real estate tax reform shall be djusting the gap between the rich and the poor and adjusting the real estate market. ＇ Inter- im Regulation of Real Estate Tax＇ and local interim rules in Shanghai and Chongqing now constitute the main body of cur- rent real estate tax system in China. The Interim Regulation lacks on the criteria and basis of tax for corporates＇ houses and also have problems on the provisions of distinguishing the usage of private houses when collecting taxes. In the two experi- mental area there also exists problems on subject of tax, calculating basis, rating arrangement and nature of tax. Though there is a new direction of real estate tax＇ s future and reform after the National Five Rules have been introduced, the utmost purpose of legislation is still to be expected and we also need to do more. As to the validity level real estate tax shall be in- corporated into law and we need to make reasonable levying and exempt standards towards corporates self used houses, cor- porates＇ houses for rent, private owned houses and private houses for rent.