摘要
房地产业作为中国的支柱产业,与国民经济的关系十分紧密。当前,中国房地产业积累了一定的风险,并步入"新常态"。这是中国房地产税立法的背景。中国房地产税制改革已进入基础性制度建设阶段。中国的房地产税立法,必须明确房地产税既不是调控房地产市场的工具,也不承担调节收入分配的角色,而是为地方政府更好地供给公共产品和公共服务提供财力保障。房地产税的改革要纳入财税体制改革的整体框架,在大幅度减税和增加居民收入的基础上,作为一种地方税,按照"宽税基、简税种、低税率"的原则,推进渐进式改革,防止房地产税成为政府攫取财富的工具。
Asthe pillar industry of China,real estate industry is close related with national economy. At present,the risky business has entered a ' new normal' stage,which is the background of China's real estate tax legislation. The real estate tax reform has entered the stage of establishing fundamental system.The purpose of thereform is neither to regulate the real estate market nor to redistribute the income,but to provide financial security for the local government to supply public goods and services. Under the overall framework of the fiscal and taxation system reform,the real estate tax reform should be pushed on the condition of large tax reduction and resident income increase. The legislators are to promote reformprogressively,following the principle of 'wide tax base,simplified tax category,low tax rate'and prevent real estate tax from being the tool of government to seize wealth.
出处
《河北学刊》
CSSCI
北大核心
2015年第4期143-147,共5页
Hebei Academic Journal
基金
教育部哲学社会科学研究重大课题攻关项目"我国城市住房制度改革研究"(10JZD0025)
"江苏高校优势学科建设工程资助项目"的资助
关键词
房地产税
立法
功能定位
The real estate tax Legislation Function orientation
