我国房地产税立法与改革的政策逻辑和实现路径——基于国家治理体系和治理能力现代化视角下的研究
发布时间：2018-10-08 16:58
【摘要】：十八届三中全会通过的《关于全面深化改革的若干重大问题决定》明确指出,要推进国家治理体系和治理能力的现代化。本文基于治理体系和治理能力现代化的视角,深入分析我国房地产税立法与改革。房地产税的立法与改革需提升到国家治理体系和治理能力现代化的高度,其是推动国家治理体系和治理能力现代化的必然要求和重要抓手。在推进房地产税的立法与改革的过程中,需正确处理各相关利益主体之间的关系。
[Abstract]:The "decision on several important issues on comprehensively deepening Reform" adopted by the third Plenary session of the 18th CPC Central Committee clearly pointed out that it is necessary to promote the modernization of the state's governance system and governance capacity. Based on the perspective of governance system and governance capacity modernization, this paper analyzes the legislation and reform of real estate tax in China. The legislation and reform of real estate tax need to be promoted to the height of the modernization of national governance system and governance ability, which is the inevitable requirement and important grasp to promote the modernization of national governance system and governance ability. In the process of promoting the legislation and reform of real estate tax, it is necessary to correctly deal with the relationship between the relevant stakeholders.
【作者单位】： 中国人民大学公共管理学院;
【基金】：2013年度教育部高等学校博士学科点专项科研基金项目“中国式分权视角下的房地产租税、城市公共品供给与住房价格关系研究——基于嵌入式资产定价模型的分析”(编号:20130004110004) 国家“985工程优势学科创新平台项目”专项经费的资助
【分类号】：D922.22;F812.42;F299.23
[Abstract]:The "decision on several important issues on comprehensively deepening Reform" adopted by the third Plenary session of the 18th CPC Central Committee clearly pointed out that it is necessary to promote the modernization of the state's governance system and governance capacity. Based on the perspective of governance system and governance capacity modernization, this paper analyzes the legislation and reform of real estate tax in China. The legislation and reform of real estate tax need to be promoted to the height of the modernization of national governance system and governance ability, which is the inevitable requirement and important grasp to promote the modernization of national governance system and governance ability. In the process of promoting the legislation and reform of real estate tax, it is necessary to correctly deal with the relationship between the relevant stakeholders.
【作者单位】： 中国人民大学公共管理学院;
【基金】：2013年度教育部高等学校博士学科点专项科研基金项目“中国式分权视角下的房地产租税、城市公共品供给与住房价格关系研究——基于嵌入式资产定价模型的分析”(编号:20130004110004) 国家“985工程优势学科创新平台项目”专项经费的资助
【分类号】：D922.22;F812.42;F299.23
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