摘要： 房地产税法在性质上属于分配法的范畴，其建制中应始终遵循量能课税原则。房地产税是一种设置于房地产保有环节，以房地产应有收益为计税依据的资产本体税，其经济上的可税性和法律上的可税性皆有诸多可议之处。设立房地产税的正当性源于宪法上财产权的社会义务，其经济来源可能是应税房地产的收益或处分所得，也可能是纳税人的财产和其他所得。房地产税的税收负担取决于应税房地产的评估价值、税率、豁免征税条件和税收优惠等课税要素。若收入房价比超出合理范围，而纳税人又不愿意为缴纳房地产税而处置应税房地产时，税务机关有权在该房地产上设定税收保障受偿权，即纳税人未能及时足额缴纳房地产税，且经责令限期缴纳后仍未缴纳的，税务机关可以在应税房地产上依法设定税收保障受偿权；进而，当纳税人处置应税房地产时，税务机关可以从其处置所获收益中优先收取纳税人所欠缴的房地产税税款及其滞纳款项。

关键词: 量能课税原则, 资产本体税, 收益能力, 财产权的社会义务, 税收保障受偿权

Abstract: The real estate tax law belongs to the category of distribution law in nature, and its system should always follow the principle of quantity and taxation.The property tax belongs to the category of assets noumenon tax in nature：it is set in the real estate sector, and the income of real estate should be tax based, and its economic tax and legal tax are negotiable.The legitimacy of the establishment of the real estate tax is rooted in the social obligation of the property right in the constitution.Its economic source may be the income of the taxable real estate or the income of the property, or the property and other income of the taxpayer.The tax burden of real estate tax is determined by the assessable value, tax rate, exemption tax and tax preferences.If the price of the income is beyond the reasonable range, and the taxpayer is not willing to deal with the taxable real estate in order to pay the real estate tax, the tax authorities have the right to set the right of tax protection on the real estate.When the taxpayer fails to pay the real estate tax in full and in time and is not paid after the time limit is paid, the tax authorities can set the tax guarantee right in the taxable real estate according to law.If a taxpayer deals with taxable real estate, the tax authorities shall have the right to give priority to compensation from their disposal proceeds.

Key words: Ability-to-Pay Principle of Taxation, Asset Ontology Tax, Earning Capacity, Social Obligation of Property Right, Right of Compensation for Securing Taxation