【摘要】：我國(guó)房地產(chǎn)稅制改革過(guò)程中主要存在立法目的、土地性質(zhì)、改革試點(diǎn)合法性、宏觀稅負(fù)方面的爭(zhēng)議,其本質(zhì)是平衡法制公平與經(jīng)濟(jì)效率。這些爭(zhēng)議反映了稅制設(shè)計(jì)中面臨的制度供需均衡、稅制交易費(fèi)用、產(chǎn)權(quán)保護(hù)難題。圍繞"取之于民、用之于民"的思路,未來(lái)的房地產(chǎn)稅改革需要摒棄行政主導(dǎo)型稅法實(shí)踐的弊端,推動(dòng)立法主體、行政部門(mén)、納稅人三者在法制設(shè)計(jì)上的互動(dòng),更好回應(yīng)民眾的稅負(fù)壓力預(yù)期,以規(guī)范的法制程序穩(wěn)步推進(jìn)房地產(chǎn)稅法的制定與完善。
[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.
【作者單位】： 廣西大學(xué)商學(xué)院;
【分類號(hào)】：D922.22

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