开征住宅税对微观经济预期影响之法律思考  

Law Consideration on Residential Tax Implementation And Impact on Microcosmic Economy Expected

作　　者：肖永梅[1] 毕金平[1] 

机构地区：[1]安徽大学,安徽合肥230039

出　　处：《铜陵学院学报》2013年第1期75-78,共4页Journal of Tongling University

基　　金：安徽省软科学项目(11020503046)

摘　　要：住宅税全面开征对我国资本的未来走向意义重大,可能会帮助地方政府实现从前台卖地转为幕后征税的华丽转身,但是这种角色转变需要立足在住宅税的立法位阶合法、征管科学公平、政府相关政策和国家相关法律的配套改革上才能顺利完成。Implements residential tax in national scope has a an great significance on China＇s capital future trend, can help the local government gorgeous from the sale turn to the tax. In order to successfully complete this law reform, we should improve the legislation level of residential tax, establish scientific and fair legal administration, formulate government policies and reform relevant laws.

关 键 词：住宅税 理论依据 必要性 预期影响 建议 

分 类 号：F810.42[经济管理—财政学]