(expert: this year should not promote individual tax reform and real estate tax reform pilot)-- recently, the standing Committee of the National people's Congress and the State Council have successively made public their legislative work plans for 2023. In the tax area that has attracted much attention, the value-added tax law and the customs tax law have become the focus of legislation this year, while the amendments to the personal income tax law and the real estate tax legislation that have attracted much attention are not covered. Shi Zhengwen, director of the Finance and Taxation Law Research Center of the China University of political Science and Law, told reporters that this year's tax legislation will focus on the second instance of the value-added tax Law and the first instance of the Customs tax Law, and the legislation on value-added tax, the largest tax category, is expected to be passed as soon as this year. Taking into account the economic and social situation this year, the first word is stable, the legislative plan does not mention the revision of the tax law and the real estate tax law, which means that this year should not promote individual tax reform and real estate tax reform pilot. Shi Zhengwen said that the current downward pressure on the real estate market is still large, and real estate tax legislation or pilot will undoubtedly have an impact on housing prices, so under the current circumstances, the real estate tax pilot will not be carried out this year. In the long run, with the economic and social development, real estate tax pilot and legislation will still be steadily promoted, which will help guide reasonable housing consumption, support "housing speculation", promote the construction of the local tax system, increase the proportion of direct taxes, and promote the modernization of national governance. (first Finance)