CAJ | 학술논문

现代经济社会形态的深刻变迁，呼唤着由管理到治理的治国理念转型。房产税试点带有浓厚的管理色彩，其合法性、正当性与有效性都遭受诸多质疑。在治理视野下，房产税改革应当通过制定《房产税法》的方式推进。立法主导路径并不当然地排斥试点，但要求对试点模式进行全面重构。解决试点的合法性问题，需要由全国人大及其常委会授权，并由国务院暂停《房产税暂行条例》相关条款在试点地区的实施。在善治理念指引下，房产税试点要着重处理好其定位的谨慎性、主体的民主性、方案的合理性和程序的参与性，并以此为未来的税制改革试点模式树立新标杆。
현대경제사회형태적심각변천，호환착유관리도치리적치국이념전형。방산세시점대유농후적관리색채，기합법성、정당성여유효성도조수제다질의。재치리시야하，방산세개혁응당통과제정《방산세법》적방식추진。입법주도로경병불당연지배척시점，단요구대시점모식진행전면중구。해결시점적합법성문제，수요유전국인대급기상위회수권，병유국무원잠정《방산세잠행조례》상관조관재시점지구적실시。재선치이념지인하，방산세시점요착중처리호기정위적근신성、주체적민주성、방안적합이성화정서적삼여성，병이차위미래적세제개혁시점모식수립신표간。
With the tremendous evolution of modern economical and social formation in China,conception change is required from management to governance.The pilot real estate tax is endowed with the obvious feature of management.Its legitimacy and effectiveness are questioned by many people.From the perspective of governance,the real estate tax reform should be implemen-ted through the formulation of Law of Property Tax.The path leaded by the law,undoubtedly,does not repel the pilot.However, it demands that the pilot model should be thoroughly reconstructed.To solve the legitimacy issue of pilot,it needs the authoriza-tion of National People’s Congress and its Standing Committee.Also,it asks the State Council to suspend the implementation of the relevant terms of Property Tax Provisional Regulations in the pilot areas.Under the guidance of the good governance idea,the pilot real estate tax should lay the stress on well handling the conservatism of its orientation,democracy of the subject,reason-ability of the scheme and the participation of the procedure.On this basis,it will set up a new benchmark for the future pilot model of tax reform.