我国房地产税改革的法制争议与对策研究
发布时间：2018-07-27 13:01
【摘要】：我国房地产税制改革过程中主要存在立法目的、土地性质、改革试点合法性、宏观税负方面的争议,其本质是平衡法制公平与经济效率。这些争议反映了税制设计中面临的制度供需均衡、税制交易费用、产权保护难题。围绕"取之于民、用之于民"的思路,未来的房地产税改革需要摒弃行政主导型税法实践的弊端,推动立法主体、行政部门、纳税人三者在法制设计上的互动,更好回应民众的税负压力预期,以规范的法制程序稳步推进房地产税法的制定与完善。
[Abstract]:In the process of real estate tax reform in our country, there are mainly disputes about the legislative purpose, the nature of the land, the legitimacy of the pilot reform, and the macro tax burden. The essence of the dispute is to balance the legal fairness with the economic efficiency. These disputes reflect the problems of system supply and demand balance, tax transaction cost and property right protection in tax system design. Based on the idea of "taking it for the people and using it for the people", the real estate tax reform in the future needs to abandon the malpractice of the administrative tax law and promote the interaction among the main body of legislation, the administrative department and the taxpayer in the design of the legal system. Better respond to the expectations of tax pressure, and steadily promote the formulation and improvement of the real estate tax law with standardized legal procedures.
【作者单位】： 广西大学商学院;
【分类号】：D922.22
[Abstract]:In the process of real estate tax reform in our country, there are mainly disputes about the legislative purpose, the nature of the land, the legitimacy of the pilot reform, and the macro tax burden. The essence of the dispute is to balance the legal fairness with the economic efficiency. These disputes reflect the problems of system supply and demand balance, tax transaction cost and property right protection in tax system design. Based on the idea of "taking it for the people and using it for the people", the real estate tax reform in the future needs to abandon the malpractice of the administrative tax law and promote the interaction among the main body of legislation, the administrative department and the taxpayer in the design of the legal system. Better respond to the expectations of tax pressure, and steadily promote the formulation and improvement of the real estate tax law with standardized legal procedures.
【作者单位】： 广西大学商学院;
【分类号】：D922.22
【相似文献】
相关期刊论文 前10条
1 乔新生;;对中国开征房地产税的认识[J];学习月刊;2006年01期
2 贾康;;房地产调控与房地产税[J];理论导报;2011年02期
3 涂京骞;王波冰;涂龙力;;房地产税立法与改革中几个重要问题的破解思路[J];国际税收;2014年04期
4 冯国滨;;房地产税改革的功能定位及整体设计[J];中共青岛市委党校.青岛行政学院学报;2014年02期
5 ;陕西省城南房地产税稽征办法[J];陕西政报;1960年07期
6 张新光;;征收房地产税能否遏止福利住房的种种流弊[J];学习月刊;2006年01期
7 安体富;;房价暴涨逼房地产税改革[J];w，
本文编号：2147916
本文链接：https://www.wllwen.com/shekelunwen/minzhuminquanlunwen/2147916.html
