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在当前的房地产行业中,无法满足的住房刚需与囤地炒房等投机行为之间的矛盾形成了社会的不稳定因素,而这些问题的产生与不完善的税收法律制度密切相关。最初,比例原则作为德国行政法的基本原则,是指在合法前提下,行政行为应当与其目的保持适当的比例关系,即使在行使自由裁量权时,也应当有所约束,保持理性和适度。比例原则又可分为适当性、必要性和均衡性三个子原则,合理借鉴其基本内涵对于完善本轮房地产税立法,特别是对于有效地约束政府介入房地产市场的公权力,具有十分重要的理论和现实意义。
In the current real estate industry, the contradiction between the unmet need of housing and the speculation in the hoarding and real estate speculation has formed social instability, and these problems are closely related to the imperfect tax legal system. Initially, the principle of proportionality, as the basic principle of German administrative law, means that administrative acts should maintain an appropriate proportional relationship with their purpose under the legal premise and should exercise restraint and rationality even when exercising discretion. The principle of proportionality can be divided into three sub-principles: appropriateness, necessity and balance, and its basic connotation is reasonably used to improve the current round of real estate tax legislation, especially for effectively restraining the government’s involvement in the real estate market. And the real meaning.