棋牌大全下载安装

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                            1. 当前位置: 代写一篇论文多少钱 > 法律论文 > 个人房产税建设用地使用权与租赁保有地产权的区别

                              个人房产税建设用地使用权与租赁保有地产权的区别

                              时间:2019-03-06 11:54作者:包杰 梁春程
                              本文导读:这是一篇关于个人房产税建设用地使用权与租赁保有地产权的区别的文章,住宅的权属包括住宅建筑用地使用权及其上的建筑物和附属物所有权。《物权法》规定,城市的土地归国家所有,私人对其合法的房屋等不动产享有所有权。

                                摘    要:棋牌大全下载安装 我国宪法规定土地归国家和集体所有,而税法规定房产税的缴纳主体为产权所有人。实践中对个人征收住宅房产税时,应考虑将住宅建设用地使用权价值予以扣除。考察英美法系和大陆法系国家经验,我国房产税试点中有两种征税模式可供选择:一是将住宅的土地使用税合并至房地产税中一并征收;二是在房地产税的计税依据中扣减住宅建设用地使用权的价值,同时对个人住宅建设用地使用权征收土地使用税。

                                关键词: 建设用地使用权; 租赁土地保有; 房产税;

                                Abstract:棋牌大全下载安装 China's constitution stipulates that land is owned by the state and collectives,and the tax law stipulates that the main body of property tax payment is the property owner. When levying a residential real estate tax on an individual in practice,consideration should be given to deducting the value of the right to the use of residential construction land. Investigating the experience of common law countries and civil law countries,there are two taxation models to choose from in the real estate tax pilot in China: one is to combine the land use tax of residential houses into the real estate tax; the other is to deduct the value of the use right of construction land from the basis of real estate tax,and to levy the land use tax on the use right of individual residential construction land.

                                Keyword: construction land use right; leasehold land ownership; real estate tax;

                              棋牌大全下载安装   JINNIANLAI,SUIZHEGUOJIADUIFANGDICHANCHANYEHEDIFANGCAIZHENGSHUISHOULAIYUANDEDIAOKONG,FANGDICHANSHUIDUOCICHENGWEISHEHUIGUANZHUDEJIAODIAN。RANER,WOGUOSHISHEHUIZHUYIGUOJIA,XIANFAMINGQUEGUIDINGTUDISUOYOUQUANRENSHIGUOJIAHEJITI,ZHENGFUZAIFANGDICHANDEKAIFAHELIUTONGJIEDUANYIJINGDUIZHUZHAIZHENGSHOULETUDICHURANGJINJITUDIZENGZHISHUI、YINHUASHUIDENGDUOZHONGSHUIFEI,YINCI,RUHEDUIGERENZHUZHAIZHENGSHOUFANGCHANSHUI,SHIFOUXUYAOJIANGZHUZHAIJIANSHEYONGDISHIYONGQUANJIAZHIKOUCHU,BUJINGUANXIDAOGERENDECAICHANLIYI,SHEJIFANGDICHANSHICHANGDEZHENGCHANGFAZHAN,ZUIZHONGYEJIANGYINGXIANGGAIXIANGZHENGCEDESHUNLISHISHI,XUYAOSHENSHENYANJIU。

                                一、我国现行房产税制度中关于住宅建设用地使用权的规定

                                ZHUZHAIDEQUANSHUBAOKUOZHUZHAIJIANZHUYONGDISHIYONGQUANJIQISHANGDEJIANZHUWUHEFUSHUWUSUOYOUQUAN。《WUQUANFA》GUIDING,CHENGSHIDETUDIGUIGUOJIASUOYOU,SIRENDUIQIHEFADEFANGWUDENGBUDONGCHANXIANGYOUSUOYOUQUAN。FANGCHANSHUIZHENGSHOUDEFALVYIJUZHUYAOSHIGUOWUYUAN《FANGCHANSHUIZANXINGTIAOLI》,GAITIAOLIGUIDING,ZHENGFUZAICHENGSHI、XIANCHENG、JIANZHIZHENHEGONGKUANGQUDUICHANQUANRENANFANGCHANYUZHIHEZUJINZHENGSHOUFANGCHANSHUI,DANGERENSUOYOUFEIYINGYEYONGDEFANGCHANMIANNAFANGCHANSHUI。FANGCHANSHUIJIAONAZHUTISHICHANQUANSUOYOUREN,CHANQUANSHUYUQUANMINSUOYOUDE,YOUJINGYINGGUANLIDEDANWEIJIAONA。YINCI,YIJUSHANGSHUFALVGUIDING,ZHUZHAICHANQUANSUOYOURENDUIDISHANGJIANZHUWUHEFUSHUWUYONGYOUSUOYOUQUAN,YINGANQIFANGCHANYUZHIHEZUJINJIAONAFANGCHANSHUI。ZHUZHAIJIANSHEYONGDISHIQUANMINSUOYOU,YOUGEDITUDIGUANLIBUMENJINGYINGGUANLI,SHUIWUJIGUANYINGDANGXIANGZUOWEIZHUZHAIJIANSHEYONGDIGUANLIRENDEDIFANGGEJITUDIGUANLIBUMENZHENGSHOUFANGCHANSHUI。

                                RANER,WOGUO《CHENGZHENTUDISHIYONGSHUIZANXINGTIAOLI》(YIXIAJIANCHENG《ZANXINGTIAOLI》)GUIDINGDEMIANZHENGTUDIFANWEIBINGBUBAOKUOGERENZHUZHAIYONGDI。GERENSUOYOUDEJUZHUFANGWUJIYUANLUOYONGDIDEZHENGMIANYOUGESHENGZIXINGJUEDING。SHIJIANZHONG,BUFENSHENGSHIDUIGERENSUOYOUDEJUZHUFANGWUJIYUANLUOYONGDIZANHUANZHENGSHOUHUOMIANZHENGTUDISHIYONGSHUI,DANYEYOUBUFENSHENGSHIDEZHENGSHUIFANGANBUTONG,YINFAXINDEKUNHUO。LIRU,ZAI2011NIANKAISHIDESHANGHAIHEZHONGQINGDEFANGCHANSHUISHIDIANZHONG,LIANGDIFANGCHANSHUIDEYINGNASHUIRENWEIZHUFANGCHANQUANSUOYOUREN,JISHUIYIJUWEIZHUFANGSHICHANGJIAOYIJIAGEHUOZHESHICHANGJIAOYIJIAGEDE70%。LIANGDIBINGWEIJIANGZAIJISHUIYIJUZHONGKOUCHUZHUZHAIJIANSHEYONGDISHIYONGQUANBUFENDEJIAZHI,SHIJISHIDUIZHUZHAIJIANSHEYONGDISHIYONGQUANZHENGSHUI。DANANZHAOTIXIJIESHIHESHUISHOUGONGPINGDEYUANZE,JIANGZHUZHAIJIANSHEYONGDISHIYONGQUANJIESHIWEISUOYOUQUAN,SIHUCUNZAIDUIZHUZHAIJIANSHEYONGDISHIYONGQUANZHONGFUZHENGSHUIZHIXIAN,JIXUCONGLILUNCENGMIANYUYILIQING。

                                二、建设用地使用权与租赁保有地产权的区别

                                按照权利束理论,土地所有权可以区分为包括占有、使用、收益、处分、抵押等多种权利的复合。中国土地制度借鉴了普通法的土地制度,借助建设用地使用权的出让和划拨实现了土地价值,类似普通法上的租赁保有地产权(leasehold estate),因此国有土地使用权也是一种土地所有形式,可以作为开征房产税的基础。[1]但这两种源于不同法系的权利有着本质的不同。
                               

                              个人房产税建设用地使用权与租赁保有地产权的区别
                               

                                (一)法理基础不同

                                YINGMEIFAXICAICHANQUANDELILUNJICHUSHIQUANLISHULILUN,QIRENWEIWUQUANSHIYIXILIEFALVGUANXIDEJIHETI,TARENBUDEQINFANDUIWUQUANSUOYOURENHEFAXINGSHIQUANLI。[2]SUOYOUQUANYOUZHANYOUQUAN、GUANLIQUAN、SHIYONGQUAN、SHOUYIQUAN、CHUFENQUAN、ANQUANQUAN、BUSHOUZHENGYONGQUAN、SIHOUZHUANRANGQUAN、DUIPOHUAIXINGSHIYONGDEJINZHI、WUSUOYOUQIXIANQUAN、FUSHUCANYUSHENSUOQUANDENGQUANNENGZUCHENG。PUTONGFAZHONGDETUDISHIGEZHONGSHEHUIGUANXIHEQIYUEDEYIGEJIEDIAN,TONGYITUDISHANGKEYITONGSHICUNZAIDUOGEDICHANQUANHETUDIQUANYI,ZHEIXIEQUANLIZHIJIANBINGBUXIANGHUPAICHI。ZUOWEIDALUFAXIGUOJIA,WOGUO《WUQUANFA》CAINALEWUQUANJUEDUIYUANZE,GUIDINGWUQUANSHI“QUANLIRENYIFADUITEDINGDEWUXIANGYOUZHIJIEZHIPEIHEPAITADEQUANLI”。WUQUANDEPAITAXINGZIRANDAILAILEYIWUYIQUANYUANZE。YIWUYIQUANYUANZESHIZHIYIGEWUSHANGZHINENGSHEDINGYIGESUOYOUQUAN,BUNENGSHEDINGLIANGGEXIANGHUPAICHIDEQITAWUQUAN。[3]YINCIYEPAICHULEYINGMEIFAXIDICHANQUANZHIDUZAIZHONGGUOSHIYONGDEKENENG。

                                (二)历史渊源不同

                                PUTONGFADEDICHANQUANZHIDU(land tenure)GENZHIYUYINGGUOZHONGSHIJIDEFENGJIANZHIDU。1066NIANNUOMANZHENGFUHOU,JINGGUOJIGESHIJIDEYANBIAN,FENGJIANZHIDUDEGEGECENGCIZHUBUXIAOSHI,YINGGUOGUOWANGCHENGWEILETUDIDEZUIZHONGSUOYOUZHE,TUDIBAOYOURENCHENGDANDUIGUOWANGFENGJIANYIWU。JINGUAN1925NIANDE《CAICHANFA》(Law of Property)FEICHULEQITADAIYOUNUYIXINGZHIDETUDIBAOYOUXINGSHI,JIAOFUTIAOJIANDUOCENGCIDUOYIWUDEZHONGSHIJIFENGJIANZHIDUYIJINGDADAJIANHUA,TUDIBAOYOURENDUIGUOWANGYIJINGBUZAIYOUZHONGSHIJINEIYANGHENQIANGDERENSHENYIFUXING,DANQISHIZHIRENGSHIYIZHONGGUOWANGYUTUDIBAOYOUZHEZHIJIANDANCENGDEFENFENGZHIDU。DIZHUSHIJIYONGYOUDESHITUDIBAOYOUQUAN,ERFEIZIMIANYIYISHANGDESUOYOUQUAN。ZAIZHEIZHONGDANYIDETUDIBAOYOUXINGSHIZHIXIA,YOUYOULIANGZHONGDICHANQUAN(estate),JIZIYOUDICHANQUAN(simple free absolute possession or freehold)HEZULINDICHANQUAN(the term of years absolute or leasehold)。

                                ZHONGGUOXIANXINGTUDIZHIDUYUPUTONGFATUDIZHIDUXIANGBI,FAZHANSHIJIANJIAODUAN。SUIRANZHONGGUOLISHISHANGDEWANGCHAOPUBIANXUANCHENG:“PUTIANZHIXIA,MOFEIWANGTU”,DANSHIJISHANGHUANGQUANBINGBUZHIJIEZHANYOUHESHIYONGTUDI。ZAIDADUOSHUQINGKUANGXIA,TUDIRENGYOUSIRENDIZHUSUOYOU。JIANGUOHOUZUOWEILINSHIXIANFADE《GONGTONGGANGLING》HEZHIHOUDE1954NIAN《XIANFA》ZHONG,JIBENBAOCHILEYUANYOUDETUDISIYOUZHI,QUERENLENONGMINDETUDISUOYOUZHI、ZIBENJIASHENGCHANZILIAODESUOYOUQUANHEGONGMINHEFASHOURU、CHUXU、FANGWUDENGSHENGHUOZILIAODESUOYOUQUAN。DANJINGGUO1953NIANDAO1956NIANDESHEHUIZHUYISANDAGAIZAO,NONGCUNTUDICONGNONGMINSHOUZHONGSHOUGUIHEZUOSHEJITISUOYOU,CHENGSHIGONGSHANGYEZHEHESHOUGONGYEZHESUOYOUDECHANGFANG、SHANGPUDENGBUDONGCHANSHOUGUIGUOYINGQIYEJINGYING。JINGGUOSIFANGGAIZAOYUNDONG,CHENGSHISIRENZHUZHAIYOUXIANGDANGBUFENSHOUGUIGUOYOUJINGZU,SHIJISHOUGUIGUOYOU。ZUIZHONGTONGGUOXIANFAQUELILECHENGSHITUDIGUOYOU,NONGCUNTUDIJITISUOYOUDEXIANXINGTUDIZHIDU。KEYISHUO,ZHONGGUODEXIANXINGTUDIZHIDUSHIJIANLIZAISHEHUIZHUYIGEMINGCHEDITUIFANYUANYOUCHANQUANZHIDUJICHUSHANGXINGCHENGDEJUEDUICAICHANQUANZHIDU。ZHEITONGBAOSHOUJIANJIN、YANXULEDALIANGFENGJIANCHUANTONGDEPUTONGFADICHANQUANZHIDUXINGCHENGLEXIANMINGDUIBI。ZHONGGUOWUQUANFAJIANLIZAISUOYOUQUANDEJUEDUIXINGZHISHANG。RUGUOXIANXINGFALVJIANGJIANZHUYONGDISHIYONGQUANSHIWEISUOYOUQUAN,BIRANYINQISUOYOUQUANDEXIANGDUIHUA,DAOZHIZHUZHAISUOYOUQUANRENHEGEDITUDIGUANLIBUMENJIUTUDILIYONGFANGSHI、MAIMAIHEXUQIDENGWENTISHANGDEJIUFEN,YANZHONGSUNHAIXIANXINGTUDIZHIDU。

                                (三)权利范围、期限、续期和其他权能不同

                                ZUOWEIDALUFAXIGUOJIA,WOGUODUIJIANSHEYONGDISHIYONGQUANSHIBIZHAODALUFAXIZHONGDEDISHANGQUAN,YIYONGYIWUQUANXINGSHIJIAYIGUIDINGDE。ZUOWEITAWUQUAN,QIQUANNENGTONGSUOYOUQUANRENGYOUHENDAJULI。ERZAIPUTONGFAZHONG,ZIYOUBAOYOUDICHANQUANDEQUANLIFANWEISHIFENGUANGFAN,BAOKUODIXIAZHIDIXINDESUOYOUWUTIHETUDISHANGFANGYIDINGGAODUYIXIADEKONGYU。XIANGJIAOERYAN,ZHONGGUOJIANSHEYONGDISHIYONGQUANDEQUANLIFANWEIXIANGDUIJIUXIAODEDUO。ANZHAO《WUQUANFA》DIYIBAISANSHILIUTIAO,JIANSHEYONGDISHIYONGQUANKEYIZAITUDIDEDIBIAO、DISHANGHUOZHEDIXIAFENBIESHELI,ZHUZHAIJIANSHEYONGDISHIYONGQUANYINGJUXIANYUQIQUANLIDENGJIQUEDINGDEFANWEI,ERBUJIYUDIXIAZIYUAN、MAIZANGWU。

                                CONGQUANLIQIXIANLAIKAN,ZAIPUTONGFAXIGUOJIA,ZULINBAOYOUDICHANQUANFENCHENGGUDINGQIXIANZULINBAOYOUDICHANQUAN(Estate for Years)、ZHOUQIXINGZULINBAOYOUDICHANQUAN(Periodic Tenancy)、RENYIZULINBAOYOUDICHANQUANHEYUQIZULINBAOYOUDICHANQUAN(Tenancy at sufferance)DENGXINGSHI。TONGCHANGQINGKUANGXIA,XINJIANGONGYUDEZULINBAOYOUDICHANQUANQIXIANWEI90NIAN,XINJIANDUDONGFANGWUDEZULINBAOYOUDICHANQUANQIXIANWEI125NIAN。ZHONGGUODEJIANSHEYONGDISHIYONGQUANDEQIXIANSHIGUDINGDE。JIUJUZHUYONGDIERYAN,FALVSHANGQISHIYONGQUANZUIGAONIANXIANWEIQISHINIAN。

                                CONGXUQISHANGKAN,YINGGUOCAIYONGLIFAXINGSHIJIEJUEZULINBAOYOUDICHANQUANDEXUQIWENTI,ZONGTIQINGXIEBAOHUGONGYUYEZHULIYI。YIFANGMIAN,1993NIAN《ZULINBAOYOUGAIGEJIFANGWUCHENGSHIFAZHANFA》GUIDING,TUDIZUYUECHAOGUO21NIANDEDICHANSHANGDEGONGYUGERENYEZHUYIDANYONGYOUGAIGONGYUCHAOGUOLIANGNIAN,QIYOUQUANQINGQIUDIZHUMIANCHUDIZUJIANGZUQIYANZHANG90NIAN。YONGYOUZIYOUBAOYOUDICHANQUANDEDIZHUKEYIANZHAOFALVGUIDINGDEGONGSHIZENGJIAYUANZUQINEIDEDIZU。YEZHUYEKEYIXUANZEJITIMAIXIAGAITUDI。LINGYIFANGMIAN,DULIFANGWUDEFANGZHUKEYIYIZHAO1967NIAN《ZULINBAOYOUGAIGEFA》GOUDEGAITUDIZIYOUBAOYOUDICHANQUAN(enfranchisement),HUOYANZHANGZUYUE50NIANDEQUANLI(lease extension)。ZHONGGUO《WUQUANFA》DIYIBAISISHIJIUTIAOQUFENLEFEIZHUZHAIJIANSHEYONGDIHEZHUZHAIJIANSHEYONGDI,GUIDINGZHUZHAIJIANSHEYONGDISHIYONGQUANDAOQIHOUZIDONGXUQI;FEIZHUZHAIJIANSHEYONGDISHIYONGQUANQIJIANJIEMANHOUDEXUQI,QISHANGDEFANGWUJIQITAJIANZHUWU,YOUYUEDINGDEANZHAOYUEDING,MEIYOUYUEDINGHUOZHEYUEDINGBUMINGQUEDE,YIZHAOFALV、XINGZHENGFAGUIDEGUIDINGBANLI。DANWUQUANFABINGWEIMINGQUEZIDONGXUQISHIFOUDENGYUWUCHANGWUXIANXUQIHEDAOQIHOUJIANZHUWUSUOYOUQUANDEGUISHU。ZAISHIJIANZHONG,TUDIBUMENCAINALEWUQUANFAZHONGZIDONGXUQIDENGTONGYUWUCHANGXUQIDEYIJIAN,DANSHANGWEITONGGUOLIFAJIAYIQUEDING。

                                CONGQUANLIDEZIYOUDULAIKAN,PUTONGFAYUNXUFANGDIFENLI,ZULINBAOYOUDICHANQUANRENKEYITONGZHUZHAISUOYOUQUANRENBUTONG,SHENZHIKEYIDUIGAIQUANYIJINXINGRENYIHUAFEN,YEKEYIZAIQUANLIQIXIANNEI,ZAIQISHANGSHEZHIDUOGEZULINBAOYOUDICHANQUAN。ERZHONGGUO《WUQUANFA》CAINALE“FANGDIYITI”ZHUYI,JIANSHEYONGDISHIYONGQUANRENBINGBUNENGJIANGGAIQUANYIRENYIHUAFEN,YEBUNENGZAIQISHANGSHEDINGXINDEJIANSHEYONGDISHIYONGQUAN。ZHUZHAIJIANSHEYONGDISHIYONGQUANRENRUOXIANGCHUFENGAITUDIQUANYI,WEIYIDEFANGFAJIUSHILIANTONGQISHANGJIANZHUYITONGMAIMAI。BANLIFANGDICHANDIYADAIKUANSHI,YEZHINENGTONGJIANZHUWUYIBINGDIYA。ZHEIDADAXIANZHILESHIJISHENGHUOZHONGCAICHANCHULIDELINGHUOXING,YEBULIYUJIATINGCHENGYUANJIANLIYIDEPINGHENG。

                                三、大陆法系国家的地上权与房产税

                                DALUFAXIZHONGDEDISHANGQUANSHIYIZHONGWUQUAN,FENWEIPUTONGDISHANGQUANHEQUFENDISHANGQUAN。PUTONGDISHANGQUANZHIZAITARENTUDIDESHANGXIAYOUJIANZHUWUHUOQITAGONGZUOWUWEIMUDEERSHIYONGQITUDIDEQUANLI。FALVSHANGDUIPUTONGDISHANGQUANDEQIXIANBINGWUXIANZHI,TUDISUOYOUQUANRENYUDISHANGQUANRENYIHETONGXINGSHIYUEDINGGEZIDEQUANLIYIWU。YUZHONGGUODALUDIQUCHURANGJIANSHEYONGDISHIYONGQUANSHI,YICIXINGSHOUQUTUDICHURANGJINDEZUOFABUTONG,PUTONGDISHANGQUANZHIDUZHONG,TUDISUOYOUQUANRENBUJINKEYIQUDEDISHANGQUANRENYICIXINGZHIFUDEBAOCHOU,HAIKEYIYUEDINGDISHANGQUANRENYINGJIAONADINGQIDIZU。ZAIDISHANGQUANJIEMANSHI,DISHANGQUANRENKEYITIQIANYIGEYUEQINGQIUTUDISUOYOURENANJIANZHUWUSHIJIADUIQIJINXINGBUCHANG;RUGUOTUDISUOYOUQUANRENBUYUANYIANZHAOSHIJIABUCHANG,YINGZHUOLIANGYANZHANGDISHANGQUANQIJIAN;SHUANGFANGJIUYANZHANGDISHANGQUANQIJIANWUFADACHENGXIEYIDE,YOUFAYUANZHUODING。ZAITUDIJIAZHIBIANHUASHI,DANGSHIRENKEYIQINGQIUFAYUANZENGJIANDIZU。YIJUTAIWANDIQUDE《TUDISHUIFA》,DISHANGQUANRENYOUYUMEIYOUTUDISUOYOUQUAN,BUBIJIAONADIJIASHUI。GONGYOUTUDIDEDIJIASHUIYOUGUANLIJIGUANJIAONA。DANDISHANGQUANZHUZHAISUOYOUQUANRENXUYAOJIAONAFANGWUSHUI。FANGWUSHUIDEZHENGSHOUYINGDANGZAIFANGWUXIANZHIJICHUSHANGJIANCHUDIJIADEBUFEN。ZAI2016NIANQIANDEJIUZHIXIA,DISHANGQUANZHUZHAIBUXUYAOJIAONATUDIZENGZHISHUI。ZAI2016NIANHOUSHIXINGDEFANGDIHEYIKEZHENGSUODESHUIZHIDUXIA,DUIDISHANGQUANZHUZHAIDETUDIBUFENHEFANGCHANBUFENYITIZHENGSHUI,DANSHIQISHUIJIJISUANZHONGXUYAOKOUCHUQITUDIFAGUIDINGJISUANDETUDIZHANGJIAZONGSHUE。

                              棋牌大全下载安装   RIBENDUITUDISHIYONGQUANFENBIEGUIDINGLEDISHANGQUAN、JIEDIQUANHELINDAIQUAN。DISHANGQUANRENKEYIZAIDISHANGQUANSHEDINGDEFANWEINEIZIYOUSHIYONGGAITUDI;ZUOWEIWUQUANDEDISHANGQUANMEIYOUFADINGCUNXUQIJIANXIANZHI,SHUANGFANGKEYIXIESHANGQUEDINGQIXIAN;DISHANGQUANDESHEDINGJINGDENGJIFANGKESHENGXIAO;DUIYUMEIYOUDIDAIDEDISHANGQUAN,RUGUOSHUANGFANGMEIYOUMINGQUEDISHANGQUANQIXIAN,FAYUANKEYIYIDANGSHIRENSHENQINGZAI20DAO50NIANZHIJIANQUEDINGDISHANGQUANQIXIAN;ZAIZHUANRANG、ZULINHEDIYASHI,DISHANGQUANRENYEBUBIZHENGDEDIZHUDETONGYI;DISHANGQUANRENYONGYOUDUOZHONGWUSHANGQINGQIUQUAN,BAOKUOTUDIJIAOFUQINGQIUQUAN、PAICHUFANGHAIQINGQIUQUANHEPAICHUYUQIFANGAIQINGQIUQUAN。ZAIRIBEN,FANGCHANSHUIJIAOZUOGUDINGZICHANSHUI,YOUTUDISUOYOUQUANRENFUDAN。YOUYUJIEDIRENBUSHITUDISUOYOUQUANREN,YINCIBUBIFUDANGAISHUI。DANRUGUODISHANGQUANDEQIXIANCHAOGUO100NIAN,FALVSHANGJIANGDISHANGQUANRENSHITONGWEIDIZHU,YINCIXUYAOJIAONAGUDINGZICHANSHUI。RIBENDIFANGZHENGFUHAIDUI《DOUSHIJIHUAFA》ZHONGGUIDINGDESHIJIEHUAQUYUNEISUOYOUDETUDIHEJIANZHUZHENGSHOUYUGUDINGZICHANSHUILEISIDEDOUSHIJIHUASHUI,ZHEISHUIZHONGYEYOUTUDISUOYOUQUANRENJIAONA。BUGUO,ZHUZHAISUOYOURENYINGDANGANZHAOJIANZHUWUDEGUZHIJIAONAXIANGYINGDEGUDINGZICHANSHUIHEDOUSHIJIHUASHUI。GUOYOUDETUDI、ZHUZHAIHEQITAGUDINGZICHANXUYAOJIAONADENGTONGYUGUDINGZICHANSHUIDEGUOYOUZICHANSUOZAISHICUNDINGJIAOFUJIN。

                                RIBENDUIDISHANGQUANRENHEJIEDIQUANRENTIGONGLEJIQIWANBEIDEBAOZHANGHEJIUFENJIEJUEFANGFA。TAIWANDIQUZAIFALVSHANGJIANLILESHOUHUITUDIDEBUCHANGJIZHI。YINWEIDISHANGQUANHEJIEDIQUANBINGFEISUOYOUQUAN,SUOYILIANGDISHUIWUJIGUANYIBANBUDUIDISHANGQUANHUOJIEDIQUANZHENGSHOUFANGCHANSHUI。WOGUO《WUQUANFA》DUIYUJIANSHEYONGDISHIYONGQUANDEGUIDINGJIAOWEIJIANDAN,DUIYUJIANSHEYONGDISHIYONGQUANSHOUHUIDEZHENGDANGSHIYOU、BUCHANGFANGSHIHEJIUFENJIEJUEJIZHIMEIYOUJIAYIMINGQUE。DIFANGZHENGFUANZHAOXIANXINGZHENGCEDUIDAOQIDEZHUZHAIJIANSHEYONGDISHIYONGQUANZIDONGXUQI。DANGAIZHENGCEBINGWEIXINGCHENGGUIFANXINGWENJIAN,ERQIEYIJU《ZANXINGTIAOLI》,WUCHANGSHOUHUIGAITUDISHIYONGQUANJIQISHANGDEJIANZHUWU,ZAOCHENGQUNZHONGQUEFADUIZISHENQUANLIDEWENDINGYUQI。ZHEIYESHIDUIJIANSHEYONGDISHIYONGQUANZHENGSHOUFANGCHANSHUIZAODAOFANDUIDEYUANYINZHIYI。

                                四、中国房产税的立法选择

                                GENJUJINNIANLIANGHUIDEXIAOXI,FANGCHANSHUIFAYIJINGJINRULEQUANGUORENDACHANGWEIHUIDELIFAGUIHUA。ZAICICILIFAZHONG,QUANGUORENDAYOULIANGZHONGXUANZE。DIYIZHONGSHIYONGFANGDICHANSHUIHEBINGTUDISHIYONGSHUI,YOUZHUZHAISUOYOUQUANRENJIAONAZHUZHAIJIANSHEYONGDISHIYONGQUANBUFENDEFANGDICHANSHUI。ZHEIZHONGMOSHIDEHAOCHUSHISHUIZHIJIANBIAN,BIMIANZHONGFUZHENGSHUI。DIERZHONGSHIBAOLIUXIANYOUTUDISHIYONGSHUIDETONGSHI,ZAIFANGDICHANSHUIDEJISHUIYIJUZHONGMINGQUEKOUJIANZHUZHAIJIANSHEYONGDISHIYONGQUANDEJIAZHI。ZHEIZHONGMOSHICHONGFENTIXIANLEWOGUOTUDIZHIDUDEGONGYOUXINGZHI,FUHESHUISHOUFADINGYUANZE,BAOHULEGUANGDAYEZHUDELIYI。

                                ZAIWOGUOTUDIGONGYOUZHIDEXIANZHUANGXIA,ZHENGFUYINGDANGBIMIANANZHAOZHONGGUOTAIWAN、RIBENMOSHIZHENGSHOUFANGDICHANSHUI,JIDUIGUOYOUTUDIZHENGSHOUFANGDICHANSHUI。ANZHAOCIMOSHI,GEDITUDIGUANLIBUMENSHIFANGDICHANSHUIDENASHUIZHUTI,XUXIANGSHUIWUBUMENJIAONAFANGDICHANSHUI,ZAOCHENGCAIZHENGZIJINZAITUDIBUMENHESHUIWUBUMENZHIJIANKONGZHUAN,SHIJIMEIYOUZENGJIAZHENGFUSHOURU。YINCI,QUANGUORENDALIFAZHONGYINGDANGKAOLVJIANGGUOYOUTUDINARUFANGDICHANSHUIDEMIANZHENGFANWEI,BIMIANCAIZHENGZIJINDELANGFEI。

                                JIANYUJIANSHEYONGDISHIYONGQUANLISHIYILIUWENTIJIAODUO,ZAIWUQUANFAZHONGDEGUIDINGSHANGBUWANBEI,SHIJIANZHONGGEDIJUTICAOZUOGUIFANWANGWANGYOUSUOCHAYI,JIYIYINQIJIUFEN。ZAICICILIFAGUOCHENGZHONG,QUANGUORENDAKEYIJIEJIANRIBENJIEDIQUANZHIDUDECHENGGONGJINGYAN,JIADADUIZHUZHAIJIANSHEYONGDISHIYONGQUANRENDEBAOHULIDU,SHEDINGGUOJIASHOUHUIZHUZHAIJIANSHEYONGDISHIYONGQUANZHENGDANGSHIYOU,JIANSHEYONGDISHIYONGQUANSHOUHUISHIDEBUCHANGFANGFAHEFAYUANDUIGAILEIJIUFENDEZUIZHONGCAILIANGQUAN,ZENGQIANGGUANGDAQUNZHONGDUIXIANXINGCHANQUANZHIDUDEXINXIN,WEIQUANMIANKAIZHENGGERENZHUFANGFANGDICHANSHUICHUANGZAOLIANGHAOTIAOJIAN。TONGSHIYEKEYIKAOLVZAIXIANXINGTUDICHURANGJINZHIDUDEJICHUSHANGSHELIDINGQIDIZUZHIDU,QUEBAODIFANGZHENGFUKEYIDEDAOWENDINGDEZHANGQISHOURU,YEYOULIYUJIANQINGFANGDICHANKAIFASHANGDEZIJINYALI,CUJINZULINSHIZHUZHAIDEFAZHAN。ZAICI,CICILIFAHAIKEFANGKUANDUIZHUZHAIJIANSHEYONGDISHIYONGQUANQIXIANDEXIANZHI,CHONGFENDIAODONGDIFANGZHENGFUDECHUANGZAOXING,XIANGTUDISHICHANGTIGONGGENGDUOXUANZE。

                                ZAIWOGUOTUDIGONGYOUZUOWEIXIANFAYUANZEDEQIANTIXIA,RUGUODUIJIANSHEYONGDISHIYONGQUANDEBAOHUJIAQIANGDAOKEYIBEISHITONGSUOYOUQUAN,RONGYIYINQITUDISIYOUZHIDEZHENGYI。YINCI,ZAIXIAYIBULIFAZHONGSHIFOUMINGQUEZHUZHAIJIANSHEYONGDISHIYONGQUAN“ZIDONGXUQI”DENGYU“MIANFEIWUXIANXUQI”RENGRANZHIDESHANGQUE。CONGQITAGUOJIADEXIANGGUANLIFAKAN,ZHEIZHONGMIANFEIWUTIAOJIANXUQIDUIZHUZHAIJIANZHUYONGDISHIYONGQUANRENDEBAOHUYIJINGCHAOGUOLERIBEN、YINGGUODUIDISHANGQUANRENHEZULINBAOYOUDICHANQUANRENDEBAOZHANG。SUIRANRIBENPANLIQUEDINGLEWUXIANQIDISHANGQUAN,RUMEIYOUQITAFANZHENG,RENGKEYIZUOWEIDISHANGQUANCUNXU。ZHEIZHONGDISHANGQUANYINPAICHUSUOYOUQUANERWUXIAODEWUXIAOSHUORENGRANSHIFENYOULI。RUGUOZAIXIAYIBULIFAZHONGZHICHIDUIZHUZHAIJIANZHUYONGDISHIYONGQUANDEMIANFEIWUXIANXUQI,HUIYINQIGEDITUDIGUANLIBUMENDUIDAOQIZHUZHAIJIANSHEYONGDIXINGSHISUOYOUQUANDEKUNNAN。RUHEPINGHENGLIANGZHEQUANYI,XUYAOQUANGUORENDAZAICICILIFAZHONGJIAYIZHENZHUO。ANZHAORIBENDISHANGQUANXUQIDEMOSHI,ZAIMEIYOUMINGQUEXUQIQIXIANDEQINGKUANGXIA,JINGDANGSHIRENSHENQINGYOUFAYUANANSHIJIQINGKUANGQUEDINGXUQIQIXIAN,YINGDANGSHICHULICILEIWENTIJIAOHAODEXUANZE。

                                参考文献

                                [1] 汪利娜.房地产税征收的难点与挑战?[N].经济参考报,2014-07-30.
                                [2] 喜佳.英美财产权理论对我国财产权重构的启示[J].西安交通大学学报(社会科学版),2009(4).
                                [3] 王利明.一物一权原则探讨[J].法律科学,2009(1).

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