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产权与税收之间存在着密切的关联性和互动关系,税收存在的前提是产权的存在。本文探索产权型税收体系的构建,旨在从产权保护视角呼唤税收立法权的回归,并为产权型税收体系的构建提供政策建议。
Property rights and tax revenue are closely related and interact with each other. The existence of tax revenue exists on the premise of property rights. This article explores the construction of property tax system, aiming to call for the return of tax legislative power from the perspective of property rights protection and provide policy suggestions for the construction of property tax system.