| 房地产税制立法的几个关键理论问题 |
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| 引用本文： | 刘慧勇,王平.房地产税制立法的几个关键理论问题[J].河北法学,2012(10):165-173. |
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| 作者姓名： | 刘慧勇 王平 |
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| 作者单位： | 北京联合大学 |
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| 基金项目： | 2011年度北京市属高等学校人才强教深化计划人才项目(PHR201108386);2011年北京联合大学校级科研项目——《基于财税、金融法的房地产价格控制研究》(sk201005x)资助;北京市法学会2011年度专项课题——《经济法视角下房地产市场调控长效机制研究》的研究成果 |
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| 摘 要： | 房地产税制改革和立法需要夯实理论基础,厘清认识误区。房产税的征收不存在法理和体制上的"硬障碍",深化税制改革完善税制、房地产调控长效制度建设以及摆脱"卖地财政"都需要推进房产税。房地产税制改革和立法必须纳入法治轨道,全面清理现行税费,调整土地出让金制度,必须坚持量能负担原则,特别注意公平税负。
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| 关 键 词： | 房地产税制立法 税收法治 公平税负 |
Several Crucial Issues about the Legislation on Taxation of Property in Theory |
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| LIU Hui-yong,WANG Ping.Several Crucial Issues about the Legislation on Taxation of Property in Theory[J].Hebei Law Science,2012(10):165-173. |
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| Authors: | LIU Hui-yong WANG Ping |
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| Institution: | (Beijing Union University,Beijing 100023 China) |
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| Abstract: | The reform and legislation on property taxation need solid theory foundation and the clearing of wrong knowledge.There are no obstructions on imposing of property taxation.Imposing property taxation may perfect taxation system,help build the real estate regulation system,and get rid of land finance.The reform and legislation on property taxation should be ruled of law,clear the taxation system currently in effect,adjust land-selling-fund system,and persist in the principle of fair and equal taxation. |
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| Keywords: | property taxation law rule taxation by law fair taxation |
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