借房产税改革促房地产业反洗钱

《中华人民共和国反洗钱法》（以下简称《反洗钱法》）第三十五条从法律层面上明确特定非金融机构必须履行反洗钱义务，但对特定非金融机构的范围、其履行反洗钱义务和对其监督管理的具体办法，未予明确规定。房地产业无论从其交易方式、交易规模或是对国民经济影响力来看，都应成为反洗钱工作向特定非金融行业拓展的主要目标之一。在以风险为本监管原则的指引下，本文依托房地产业的时代背景和国家宏观调控的政策背景，结合当前反洗钱工作现状，借助房产税改革之机，提出构建房地产业反洗钱工作机制的可行性举措。

Through Property Tax Reform to Promot Anti-Money Laundering on Real Estate Industry

The thirty-fifth article of the Anti-Money Laundering. Law provides that designated nonfinancial institutions must perform anti-money laundering obligations, but categories of designated non- financial institutions which are subject to anti-money laundering measures have not been clearly defined. Considering its way of transaction, size of transaction or the impact on national economy , real estate industry should become the main objective of anti-money laundering extending to designated non-financial sector. Under the guidelines of risk-based regulatory principles, this article relies on the background of real estate industry and macro-control policy, with the current situation of anti-money laundering, through property tax reform, proposing the suggestions on how to build the mechanism of anti-money laundering on real estate industry.