房产税制度中建设用地使用权刍议

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。

On the Construction Land Use Right in the Real Estate Tax System

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.