摘要
房地产税制改革的成功与否,在很大程度上取决于战略选择。随着房地产税立法任务正式进入全国人大常委会立法规划,房地产税制改革"先立法、再推进"的改革思路终于得以明确。本文基于国家治理视角,分析房地产税制改革战略问题,探究房地产税制改革的内在逻辑,对"适时推进"房地产税制改革中所隐含的何时推进、如何推进等关键问题进行研究,提出房地产税制改革在立法的基础上推进的实施战略,为构建与国家治理体系和治理能力现代化相匹配的现代房地产税收制度提供对策思路。
The success of China＇s Real Estate Tax reform depends on the choice of strategy to a large extent. With the Standing Committee of NPC planning to legislate the Real Estate Tax, the Real Estate Tax reform thought has finally been established. Based on the approach of national governance, the Real Estate Tax reform strategy in- cluding the internal logic of the Real Estate Tax reform, the timetable and how to implement the reform has been an- alyzed. The Real Estate Tax reform should be implemented based on the legislation in order to boost the moderniza- tion of national governance and the modem Real Estate Tax system.
出处
《财经理论研究》
2016年第1期50-58,共9页
Journal of Finance and Economics Theory
基金
国家社科基金项目(13xjy029)
内蒙古自治区哲学社会科学规划项目(2012D100)
内蒙古自治区教育厅课题(NJ13192)
关键词
房地产税
国家治理
税制改革
制度变迁
Real Estate Tax
national governance
tax reform
institutional change
