我国新房地产税评估机制解读及启示——基于评税主导权视角

新房地产税以评估值征收的计税依据确立了价值核心的税基立法体系,从评估主导权视角解读房地产价值评估机制,对新税施行的立法规范、价值评估效力、产权登记制度、评税体系等要素进行梳理,形成了实现房地产市场活动合理调控的税制思考,并从新房地产税征管制度安排方面提出了立法因应的主张。

Interpretation and Implications of the China's New Real Estate Tax Assessment Mechanism:From the Perspective of Assessment Initiative

The new real estate tax whose tax base is the assessed value establishes the tax base legislative system on the core of value and real estate value assessment mechanism is interpreted from the perspective of assessment initiative,after sorting out factors of the legislation norms of new tax implementation,the effectiveness of values assessment,system of property rights registration and assessment system,this paper leads to thinking on tax system aiming at reasonable control on real estate market activity,an...