摘要
可税性理论的提出,为我国房地产税改革的研究提供了一个重要的视角。按照可税性理论,拟课税对象必须具备经济上的可能性与可行性以及法律上的合理性和合法性。笔者从经济和法律分析两个层次论证了我国的房地产、尤其是个人自用住房不仅具有经济上的可税性,也具备法律上的可税性。我国应在充分尊重我国房地产现实状况的前提下,按照合理性和合法性相统一的原则,开展房地产税改革。
The taxability theory provides an important perspective for the study of China＇ s real estate tax reform.According to the taxability theory, the taxable object must have possibility and feasibility on economy, as well as reasonablity and legality.From economic and legal analysis, the author demonstrates that the real estate in China not only has economic taxability, but also legal taxability.Based on the principle of reasonablity and legality, the reform of real estate tax should be carded out on fully consideration of the realities in China.
出处
《理论界》
2018年第5期46-53,共8页
Theory Horizon
关键词
房地产税
合法性
合理性
可税性
real estate tax
reasonablity
legality
taxability
