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The author:(作者)归海一刀
published in(发表于) 2014/3/20 6:29:26
Real estate tax laws to be out by the end of the draft， all local governments decide whether to levy

Real estate tax laws to be out by the end of the draft

Expert: If the national people's Congress to draft the levy place

Legal evening news (reporters Wang Hong) legal framework for property taxes enacted by the national people's Congress, to decide whether to levy and tax. At a recent meeting of "implementing the principle of taxation legitimacy" talks, said Shi Zhengwen, Director of research center of China University of finance and taxation law, levying property taxes is the true significance of the property tax, which is levied by assessment of residential property prices, a new tax.

China's current law, all laws shall be enacted by the national people's Congress and its Standing Committee, Central real estate tax laws and other tax laws differ markedly, however, is as the property tax base in many countries local taxes charged to the Government. 18 suggested that appropriate conferred tax legislative competence of the provincial government. Property taxes should be the main local taxes to solve local problems of public finances must be given legislative power on the local property tax.

Shi Zhengwen proposals enacted by the national people's Congress, a framework of estate tax law, set the scope of estate tax, tax collection, tax base calculation, but should leave a more selective norm, decides whether to levy, according to its own circumstances where taxable objects, and so on.

Property tax is a direct tax, significant impact on citizens ' property and community, its collection must be fair, tax premise must be of the whole of society to reach a consensus. Therefore, must process legitimate in the legislative process, the system should pay attention to publicity and hearing system. Also, if tax authorities in tax jeopardize the taxpayers ' interests in the process, there must be a remedy can be resolved through litigation. How to use the property taxes also need broad public participation in it.

Professor Liu Jianwen, President of society of tax law of China Law Society said the national people's Congress, the Ministry of finance and the Ministry of construction are involved in property tax legislation. According to the plan, by the end of this year, the State Council will submit draft real estate tax law to the national people's Congress for deliberation. Expect two or three years is expected to introduce the law.

Made Tang Gongliang, Dean of the Central University of finance and tax, the tax is imposed by the pilot is essential in the process, but the pilot should not be too long, will influence the process of property tax legislation, also resulted in the pilot and non-pilot districts is unfair.

　　房产税法拟年底出草案

　　专家：人大审议草案后 是否开征地方决定

　　法制晚报讯(记者 汪红) 房产税由全国人大制定法律框架，让地方决定是否开征及征税对象。在日前召开的“落实税收法定原则”讲座上，中国政法大学财税法研究中心主任施正文表示，即将开征的房产税是真正意义上的财产税，它是以居民房产的评估价来征收的，是个新税种。

　　我国目前的法律规定，凡法律均须由全国人大及其常委会制定，但房产税法与其他的中央税法明显不同，很多国家是把房产税作为最基层的政府地方税种来征收的。十八大提出，要适当赋予省级政府一定的税收立法权限。房产税应该是地方的主要税种，用于解决地方的公共财政问题，必须赋予地方在房产税上的立法权。

　　施正文建议，由全国人大制定一部房产税框架法律，设定房产税大致的征收范围、税率的征收区间、税基的计算方法等，但应多留下一些选择性规范，让地方根据自身情况决定是否开征、征税对象等。

　　房产税是直接税，对公民的财产和社会的影响较大，其征收必须是公平的，征税的前提必须是全社会达成共识。因此，在立法过程中必须程序合法、要注重公示制度和听证制度等。同时，如果税务机关在征税过程中损害到纳税人的权益，必须有救济途径或可以通过诉讼解决。如何利用房产税也需要公众广泛参与意见。

　　中国法学会财税法学研究会会长刘剑文教授表示，全国人大、财政部和建设部都参与了房产税立法工作。根据计划，今年年底，国务院将提交房产税法草案到全国人大审议。预计两至三年该法有望出台。

　　中央财经大学税务学院院长汤贡亮提出，房产税征收过程中搞试点是有必要的，但试点时间不宜过长，否则影响房产税立法进程，也造成试点和非试点地区的不公平。

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