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随着我国经济的蓬勃发展,房地产市场呈现出“房价一路飙升”“囤地炒房投机”“土地财政盛行”等问题。房地产价格持续高涨所带来的马太效应导致国民收入分配的不公与财富的逆向调节,并不断扩大国民之间的贫富差距。与房地产业出现的“日新月异”“非常态化”发展趋势相比,房地产税立法却长期处于层次低、不规范、不完善的滞后状态。在此背景下,房地产税立法问题也备受关注,并于2015年被全国人大常委会列为“第一类立法项目”。显然,我们应当结合我国房地产市场的运行实践,适当借鉴国外房地产税立法的经验,积极推进房地产税立法的进程,通过具体的税制设计,保障《房地产税法》成为一部有可能得到我国人民群众普遍认同并由衷遵循的良法。
With the vigorous development of our economy, the real estate market shows such problems as “soaring housing prices all the way”, “speculation in hoarding real estate speculators”, “prevalence of land finance” and so on. The Matthew Effect caused by the continuous rise of real estate prices leads to the reverse regulation of the injustice and wealth of the national income distribution and the continuous widening of the gap between the rich and the poor. Compared with the development trend of “rapid change” and “non-normalization” in the real estate industry, the real estate tax legislation has long been in a low-level, non-standard and imperfect lag. In this context, the real estate tax legislation has also attracted much attention and was listed by the Standing Committee of the National People’s Congress as “the first type of legislative project” in 2015. Obviously, we should combine the practice of our country’s real estate market, draw lessons from the experience of foreign real estate tax legislation, and actively promote the real estate tax legislation process, through the specific tax system design, to protect the “real estate tax law” as a possible universal access to our people Agree and sincerely follow the good law.