房地产税的改革:功能、实践经验与因应范式  

Reform of the Real Estate Tax: Function,Experience and Approach

作　　者：刘升[1] 郭丽[2] 

机构地区：[1]广东海洋大学,湛江524088 [2]四川省人民检察院,成都610017

出　　处：《广东外语外贸大学学报》2013年第2期33-36,共4页Journal of Guangdong University of Foreign Studies

基　　金：广东省哲学社会科学规划项目:"小产权房规制法律问题研究"(项目批准号:GD12YFX03)阶段性成果

摘　　要：房地产税自身功能奠定了改革现行房地产税的现实基础。税收法定主义原则以及现行法律的约束,限定房地产税改革必须走重新立法的路径。通过总结试点方案的经验,同时顺应时代和社会环境的要求,结合具体的现实国情建构房地产税的具体制度。The functions of the real estate tax are the realistic basis of its reform. Governed by the principle of taxation legality and the current laws, we must take a legislative approach to the reform concerning the real estate tax. Also we need togain experience from the pilot reforms and adapt to the changing times and social environments. Then we are supposed to con- struct a real estate tax system on the basis of the specific situation in our country.

关 键 词：房地产税 功能 实践经验 因应范式 

分 类 号：F293.31[经济管理—国民经济]