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全国人大常委会决定授权国务院在部分地区开展房地产税改革试点工作。 试点地区的房地产税征税对象为居住用和非居住用等各类房地产,不包括依法拥有的农村宅基地及其上住宅。土地使用权人、房屋所有权人为房地产税的纳税人。非居住用房地产继续按照《房产税暂行条例》、《城镇土地使用税暂行条例》执行。 国务院制定房地产税试点具体办法,试点地区人民政府制定具体实施细则。国务院及其有关部门、试点地区人民政府应当构建科学可行的征收管理模式和程序。 国务院按照积极稳妥的原则,统筹考虑深化试点与统一立法、促进房地产市场平稳健康发展等情…
全国人大常委会2021年第七期公报10日上网发布,披露上次会期时房地产税草案的审议情况。
根据公报,草案原第二、三条曾对房地产税的计税依据、适用税率、减除标准等税制要素作出规定;但10月20日上午有常委会委员提出,居住用房地产的情况较为复杂,各类人员住房需求和税收负担能力差异较大,建议授权国务院在改革试点过程中逐步研究探索、及时调整完善,形成成熟经验后再在法律中统一规定,遂删去条文。
《授权决定》由财政、司法部会同人大预算工委、住建部、税务总局起草,10月19日财政部长刘昆作关于草案的说明,常委会20日上午分组审议,宪法法律委员会20日下午逐条研究常委会人员的审议意见,并于22日提交草案修改稿,最终于23日通过。
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全国人大常委会2021年第七期公报10日上网发布,披露上次会期时房地产税草案的审议情况。
根据公报,草案原第二、三条曾对房地产税的计税依据、适用税率、减除标准等税制要素作出规定;但10月20日上午有常委会委员提出,居住用房地产的情况较为复杂,各类人员住房需求和税收负担能力差异较大,建议授权国务院在改革试点过程中逐步研究探索、及时调整完善,形成成熟经验后再在法律中统一规定,遂删去条文。
《授权决定》由财政、司法部会同人大预算工委、住建部、税务总局起草,10月19日财政部长刘昆作关于草案的说明,常委会20日上午分组审议,宪法法律委员会20日下午逐条研究常委会人员的审议意见,并于22日提交草案修改稿,最终于23日通过。
NPC Observer

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