从纳税人权利保护看房产税改革

2011年1月国务院常务会议同意在部分城市进行对个人征收房产税改革试点,1月28日上海、重庆两地政府决定对部分个人征收房产税试点,使房产税改革一时成为热点话题。传统的税收征纳观念强调税收的强制性、无偿性,强调国家与纳税人权利义务的不对等,应以房产税改革为契机,转变税收征纳观念,以平等的税收债务理论统筹立法,在房产税改革的过程中为全社会树立纳税人权力观念。

On the Reform of Housing Property Tax from the Perspective of Taxpayer's Rights Protection

The executive meeting of State Council agreed to impose housing property tax on citizens in some of the cities from January, 2011. On January 28th, 2011, governments of Shanghai city and Chongqing city decid- ed to impose housing property tax on their citizens, which made reform of housing property tax become a hot topic. Traditional concept of tax levy and payment focuses on the compulsoriness and non - compensation of tax revenue and reinforces on the non - equivalence of rights and responsibilities between state and taxpayer. This paper holds that China shall make use of the opportunity of housing property tax reform and change the concepts of tax levy and payment. The theory of equality in terms of tax and debt shall be used to legislate and the concept of taxpayer＇s right in the whole society shall be estabhshed in the process of housing property tax reform.