在本轮税制改革中,“营改增”扩围和房地产税立法被公认为是主要推进方向,房地产税立法又被视作落实税收法定原则的突破口。不过,有分析人士认为,“人们往往将税制改革的推进和立法的完善当做两件事情考虑,而且在政策的抉择过程当中也确实存在着改革和立法谁先推进这样一个选择的问题。”比如“营改增”扩围和房地产税立法,在改革和立法的先后顺序上就是两种路径选择。税收随意性因为工作原因,平时与企业以及国内 In the present round of tax reform, the expansion of the “camp to increase” and the real estate tax legislation is recognized as the main direction of progress, the real estate tax legislation is also seen as a breakthrough in the implementation of tax statutory principles. However, some analysts believe that “People tend to promote tax reform and legislation as two things to consider, but also in the process of policy choices, there are indeed reform and legislation who should advance such a choice.” “For example,” expanding the number of battalions and expanding the number of battalions "and the real estate tax legislation are the two path choices in the order of reform and legislation. Tax arbitrarily because of work, usually with businesses and domestic