摘 要

关键词 2

Abstract 3

1 引言 5

1.1 研究背景 5

1.2 研究意义 5

1.2.1 理论意义 5

1.2.2 现实意义 6

2 房产税的理论基础 7

2.1 房产税的沿革 7

2.2 房产税的经济学理论基础 8

2.3 房产税的法学理论基础 9

2.4 房产税构成要素的结构体系 11

3 房产税的主、客体要素 13

3.1房产税的税收主体要素 13

3.2 房产税的税收客体要素 14

4 房产税的特别措施要素 16

4.1房产税的优惠措施 16

4.2 房产税的加成措施 17

5 房产税的税基、税率要素 18

5.1 房产税的税基要素 18

5.2房产税的税率要素 19

6 结论 20

参考文献 21

致谢 22

摘 要

近年来的房产税改革可谓是如火如荼，沪渝两地更是担当起了“第一个吃螃蟹的人”的角色，成为了房产税改革试点。房产税是一个拥有悠久历史的财产税种,也是我国税法体系的重要组成部分，但现阶段无论是理论上还是实践上房产税改革都遇到了诸多问题，这些问题产生的原因一方面是由于利益保有群体体量较大，改革阻力大，另一方面就是对房产税的认识不清晰，将房产税当做一般的财产税，导致在制度构建上和具体实践上出现偏离房产税制度设计初衷的现实问题。

本文以税收债务关系说为指导思想，通过回顾房产税产生以及演变的历史，分析我国房产税改革政策，并综合国内外的房产税构成要素研究成果，提出了以税收主体、税收客体、税收优惠措施、税基、税率为内容的房产税“五要素说”，试图建立一个房产税构成要素体系来最大程度地阐释房产税的内涵，发挥房产税构成要素理论的造法、释法、评价、规范等功能，为完善税制和房产税立法提供改进方向，确保公法债务实现的稳定，保证法的安定性，划定双方权利义务的边界，更好地保障私权利。

本文的特色在于：一方面借鉴国内外优秀学者关于房产税的理论研究成果，另一方面注意总结分析我国房产税改革实践，特别是沪渝两地的房产税改革方案，以理论结合实践的方法，探索出一个适合中国国情的房产税构成要素理论体系。

关键词：房产税 构成要素 债务关系说

Abstract

The reform of property tax in recent years has been in full swing, and Shanghai and Chongqing have taken on the role of "the first crab-eater" and become the pilot of property tax reform. Property tax is a kind of property tax with a long history, and it is also an important part of the tax system of our country. However, at this stage, there are many problems in the reform of property tax both in theory and in practice. The reasons for these problems are, on the one hand, the large number of interest retention groups and the great resistance to reform; on the other hand, they do not have a clear understanding of the property tax and regard the property tax as a general property tax. Leading to deviation from the property tax system in system construction and practice The realistic problem of the original intention of the design.

This paper mainly studies the constituent elements of the property tax, taking the tax debt relation theory as the guiding ideology, analyzes the reform policy of the property tax in our country, and synthesizes the research results of the constituent elements of the real estate tax at home and abroad, and puts forward the subject and the object of the tax. The theory of "five elements" of property tax, which is the content of tax object, tax base and tax rate, hopes to explain the connotation of property tax to the greatest extent, and to give play to the functions of making law, interpreting law, evaluating and standardizing the theory of constituent elements of real estate tax. To improve the tax system and property tax legislation, to ensure the stability of public law debt, to ensure the stability of the law, to delineate the boundary between the rights and obligations of both parties, and to better protect the rights and obligations of both parties. The right to prevent privacy.

The characteristics of this paper are as follows: on the one hand, drawing lessons from the theoretical research results of domestic and foreign outstanding scholars on property tax, on the other hand, we should pay attention to summing up and analyzing the reform practice of property tax in our country, especially the reform scheme of property tax between Shanghai and Chongqing. By combining theory with practice, this paper explores a theoretical system of the elements of real estate tax suitable for China's national conditions.

Key Words：Building taxes Bonstituent elements Debt relationship theory

1 引言

1.1 研究背景

十八届四中全会以来，建设法治中国，全面推进依法治国，推进财税法治建设成为了时代主旋律。加快房产收构成要素的研究是时势所趋，对中国健全税制具有深远的影响，一方面可以为推动房产税改革提供理论支持，另一方面也是在为实现税收现代化目标添砖加瓦。伴随着我国改革开放的深入，房地产业逐渐发展起来，这一经济现象的出现一方面带动了我国经济社会全面发展，另一方面也由于房产增值速度过快，房产市场出现了混乱和泡沫的乱象，而我国目前适用的《中华人民共和国房产税暂行条例》显然已经不能与我国当前的经济形势相适应，不能发挥其为政府筹集收入和调节房地产市场的作用，改革完善我国房产税制度己经迫在眉睫。正是基于这一现状的需要，2011年1月28日，上海和重庆先后开展了房产税改革试点工作，希冀形成一套符合目前实际需要并且可推广全国的房产税征纳制度。沪渝房产税试点的建立将房产税的研究推到了炙手可热的地步，但现阶段无论是理论还是实践都遇到了诸多问题，从而也阻碍了房产税改革的进行。这些问题产生的根源其实就是对房产税的认识不清晰，将房产税当做一般的财产税，导致在制度构建上和具体实践上出现偏离房产税制度设计初衷的现实问题。

1.2 研究意义

1.2.1 理论意义