论不动产税制改革与产权保护

从实质看，不动产税是对不动产产权的征税，产权保护是不动产税制良好运行的法律基础，上述结论在世界主要转轨国家的不动产税制改革过程中得到印证。而我国目前不动产产权格局是城乡二元结构、房地二元结构和城市多种产权性质的房产并立。如何在产权极其复杂的基础上开征不动产税，这是不动产税制改革要解决的首要难题。可以预见，不动产税的开征是产权保护工作中的推进器，而产权保护则为不动产税的开征奠定了良好的法律基础环境。

Research on Real Property Taxation System Reform and Property Rights Protection

Real property tax is in essence levied on property rights,and property rights protection is a law basis of real property taxation system operation.But the structure of China's real property rights covers the urban-rural dual structure,the house-land dual structure,and various property rights of city house property.How to collect real property tax on extremely complicated basis is a difficult problem of real property taxation system reform.It can been foreseen that on one hand the reform of real property taxation system will promote property rights protection,on the other hand property rights protection will provide real property taxation system reform with good legal basic environment.