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税收是调节国民收入分配的重要手段,而实现国民收入分配公平正义则是房地产税法改革的主要目标。但我国现行税法对国民收入分配的调节力度并不显著,尤其是直接税种的调节力度偏弱。目前房地产作为我国国民最主要的财富形式,通过开征房地产税这一直接税以增强对存量财富的调节,具有重要意义。对于房地产税的开征,首先应当在本轮房地产税立法中体现国民收入分配的公平正义价值,进而克服以往房产税立法中不完善的顶层设计和具体的制度设计,以切实推进国民收入分配公平正义的实现。
Taxation is an important means of regulating the distribution of national income, and the realization of fair and equitable national income distribution is the main objective of the real estate tax law reform. However, the adjustment of national income distribution in our country’s current tax law is not significant, especially the adjustment of direct taxes is weaker. At present, real estate, as the most important form of wealth for our nationals, is of great significance by introducing the real estate tax, a direct tax, to enhance the regulation of the stock of wealth. For the real estate tax, we should first of all reflect the fair and just value of the distribution of national income in the current round of real estate tax legislation, and then overcome the imperfect top-level design and specific system design in the property tax legislation in the past in order to promote fair and justice of national income distribution The realization.