论文部分内容阅读
制度经济学强调产权制度对市场的制约作用。然而,市场真正关心的是产权中的经济利益而不是法律意义。一般产品都包含有公共经济产权和私有经济产权,房产税改革的真正作用是调整房产中公共产权与私有产权之间的配置结构。土地使用权制度和小产权房制度也是房地产制度体系的重要组成部分,房产税改革有必要与这些制度进行统筹考虑。具体而言,房产税可以在商品房的土地使用权到期后开始征收,小产权房可以缴纳房产税的方式市场化。同时,解决土地使用权制度和小产权制度的改革问题,房产税改革在制度水平上才更为完整。
Institutional Economics Emphasizes the Restrictive Effect of Property Rights System on the Market. However, the market is really concerned about the economic benefits of property rather than legal significance. The common products contain public economic property rights and private economic property rights. The real function of property tax reform is to adjust the disposition of public property and private property in real estate. The system of land use rights and the system of small property rights is also an important part of the system of real estate. It is necessary to consider the real estate tax reform in harmony with these systems. Specifically, the property tax can be levied on the expiration of the land use rights of commodity houses, and the property rights room can be marketized in a way that real estate taxes can be paid. At the same time, to solve the land use rights system and small property rights system reform, property tax reform at the institutional level is more complete.