公民发言 Citizens speak

　　近日,全国30多个省(自治区、直辖市)和计划单列市的地税官员正在开展为期6个月的房产税税基评估集训,为全面推行房产税提供技术和人员储备。中国房地产税改革专家组成员曲卫东表示,将来房产税除了对城市所有已购房屋采取“普遍征收原则”,以防在二三套房认定上增加征管成本和寻租空间外,还可能对开发商已建而逾期未售的房地产征税,以防止捂盘惜售。(8月13日《经济参考报》)

recently,The country more than 30 provinces(Autonomous region、Municipality directly under the)And city specifically designated in the state plan of land tax officials is waging a six-month housing property tax tax base training evaluation,For the full implementation of the housing property tax providing technology and personnel reserve。China's real estate tax reform expert group members QuWeiDong said,The future housing property tax in addition to city all already bought houses to take“Imposition principle generally”,In case two or three suites that increase collection and management cost and rent-seeking space outside,May also to developers have built and overdue unsold of real estate tax,In order to prevent the cover plate rised。(On August 13,《Economic reference to》)

　　房产税由试点到全面铺开已呈山雨欲来之势,从去年下半年至今,不断有官方学者和相关官员释放这方面的信号,为房产税“扩围”吹风。众所周知,房产税最初是以“抑制房价”面目出现的,因而赢得不少人的支持,但近年来,房产税的真面目逐渐显露,从各方表态来看,征收房产税的最大目的其实是增加收入,为地方政府提供稳定的税源,至于能否抑制房价乃至会不会助推房价上涨,反倒是一个并不重要的问题。

Housing property tax by pilot to spread to open completely has set up a file in ShanYu desire to the potential,From the second half of last year so far,There is growing official scholars and officials release the signal,For housing property tax“Expanding circumference”blowing。As is known to all,Housing property tax was initially based on“Inhibition house prices”Appear as the,Thus win the support of many people,But in recent years,Housing property tax face gradually revealed,From the parties declare to see,Impose house property tax the biggest purpose is actually increase your income,For local governments to provide stable tax fund,As for whether inhibition and house prices will boost prices,But is a not important question。

　　不管征收房产税的目的是什么,不管它是否向全国推广,人们所想象的房产税,显然只是为多套住房或“大房子”量身定做的税种,只与有钱人和炒房者有关,这大概也是不少人力挺房产税的一个重要原因。但让人始料不及的是,房产税竟然要面向所有城市住房征收,甚至要向逾期未售的住房征税,若如此,所有城市居民都将不可避免地成为房产税的纳税人。

No matter impose house property tax purpose is??????,Regardless of whether it is popularized to the whole country,People think housing property tax,It's obviously just which is set of housing or“Big house”The categories of taxes that tailor,Only with a rich man and form a relevant person,This is probably a lot of human's housing property tax is an important reason。But let a person unexpectedly,Real estate tax should face all urban housing collection,Even to exceed the time limit of unsold housing tax,If so,All urban residents will inevitably become real estate tax taxpayer。

　　向所有住房征收房产税,“以防在二三套房认定上增加征管成本和寻租空间”恐怕是次要原因,最主要的原因应该是,如果只面向多套住房和“大房子”征收,所得收入有限,房产税便不足以成为地方政府稳定的税源。为了尽可能多地增加政府收入,不惜最大限度地扩大征税范围,不惜向正被房贷压得喘不过气来的无数“房奴”伸手要钱,不惜向几辈人节衣缩食才购买一套住房的民众伸手要钱,于心何忍?政府花那么大力气调控房价,最终目的难道不是为了解决民众的“住房难”吗?房价没有下降,反而要人们每年为房子纳税,民众岂不更加买不起房、住不起房、租不起房?

To all housing impose house property tax,“In case two or three suites that increase collection and management cost and rent-seeking space”I'm afraid the secondary reason,The main reason should be,If only for many sets of housing and“Big house”collection,Income income co., LTD.,,Housing property tax and local government is not enough to be stable in the tax。In order to increase government revenues as much as possible,At maximum expand the scope of tax,At to being mortgage overwhelmed countless“Mortgage slave”Out his hand to money,To a few generation at people pay to buy a set of housing people out his hand to money,Where's your conscience??The government spent so big strength control property prices,Ultimate goal is not in order to solve the public“Housing difficult”??House prices not drop,But will people each year for house tax,People not more can't afford to buy a house、To live not to have room、Can't afford to rent a room?

　　且不论“国富民穷”,且不论政府要厉行节约,且不论减税是时代潮流,且不论对存量房征税面临着房屋价值评估等一系列难题,单说房产税的合法性,就是一个很值得探讨的问题。

And no matter“Countries making poor”,And whether the government should economize,And whether the tax cuts is the trend of The Times,And whatever the stock room tax facing housing value evaluation and a series of problems,But the legality of house property tax,It is a very worthy of discussion。

　　税收是国家大事,涉及民众切身利益,我国《立法法》规定,“基本经济制度以及财政、税收、海关、金融和外贸的基本制度”只能制定法律。这说明,无论是增加税种还是对既有税种进行改革,都必须通过立法形式予以确定,税法的立法和修改,权力属于全国人大及其常委会,这就是人们常说的“税收法定”。而征收房产税所能找到的依据,只有1986年颁布的《房产税暂行条例》。《条例》不是法律,只是行政法规,政府自行颁布行政法规即向民众征税,而且一“暂行”就是20多年,可谓“中国特色”,本身就不符合“税收法定”原则。更何况,《房产税暂行条例》明确规定,居民非营业用房产免征房产税。现在要向非营业用房产(无论是一套住房还是多套住房)征收房产税,相当于增设一个新税种,《房产税暂行条例》显然不能作为征税依据,如果要全面开征房产税,理应广泛征求民众意见并经全国人大常委会审议。请那些言之凿凿房产税将推广至全国、推广至所有住房的单位和人士,不要忘了这个根本问题。（浦江潮）

Tax is the affairs of state,Involving the public interests,Our country《The legislative law》provisions,“The basic economic system and financial、tax、The customs、Finance and foreign trade of the basic system”Can only make laws。This shows,Whether to increase taxes or both categories of taxes to reform,Must be through the legislation form to be sure,Tax law legislation and modification,Powers belong to the National People's Congress and its standing committee,This is the people often said“Tax legal”。And impose house property tax can find basis,Only in 1986 promulgated《Housing property tax tentative regulations》。《regulations》Laws are not,Just administrative rules and regulations,By the government promulgated administrative regulations to people that tax,And a“interim”Is more than 20 years,is“Chinese characteristics”,Itself does not comply with the“Tax legal”principle。besides,《Housing property tax tentative regulations》Specific provision,Residents non-operating use property shall be exempted from the housing property tax。Now to the real estate business use(Whether a set of housing or set of housing)Impose house property tax,Equivalent to add a new categories of taxes,《Housing property tax tentative regulations》Obviously can be used as the basis for taxation,If you want to comprehensive collecting the housing property tax,Ought to solicit public opinion and approved by the National People's Congress standing committee review。Please those who say with certainty housing property tax will be extended to the whole country、Promotion to all housing units and persons,Don't forget to this basic problem。（Pujiang tide）