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本文认为我国房地产税收制度变迁的路径选择是——建立符合市场经济体制要求的现代房地产税制,在立足点更高、视野更开阔的条件下,才能得到科学的总体制度变迁方案。新制度经济学在分析制度变迁时,宪法秩序与规范性行为准则被看作是制度环境性质的行为准则,而宪法和法律结构是制度环境中的重要因素。本文以此为出发点对构成我国房地产税制改革制度环境的重要因素-立法原则的进行研究,提出我国新房地产税收制度立法的稳定与规范原则、效率与公平原则。
This paper argues that the path choice of our country’s real estate tax system change is to establish a modern real estate tax system that meets the requirements of the market economy system and get a scientific program of overall system change under the conditions of a higher foothold and a broader vision. New Institutional Economics In analyzing institutional changes, the constitutional order and normative code of conduct are seen as a code of conduct for the institutional environment, and constitutional and legal structures are important elements of the institutional environment. This article takes this as the starting point to study the legislation principle that constitutes an important factor in the reform of the real estate tax system in our country, and puts forward the principles of stability and regulation, efficiency and fairness in the legislation of the new real estate taxation system in our country.