我国房地产税改革的路径选择——一种基于新制度经济学的解释  

Path Selection of Chinese Property Tax Reform——on the basis of neoinstitutional economics

作　　者：葛静[1] 

机构地区：[1]西南政法大学,重庆401127

出　　处：《中国房地产（学术版）》2015年第4期11-19,共9页China Real Estate

基　　金：国家重大社科基金"深化收入分配制度改革的财税机制与制度研究"(13&ZD031)项目;西南政法大学引进人才科研资助项目"中国房地产税改革研究"(2014-XZRCXM013)资助

摘　　要：基于制度变迁"三阶段"理论,研究中国房地产税改革的路径选择,得出我国房地产税改革目前经历了"中央强制供给型"和"地方机会主义供给型"两个制度变革阶段的结论,并预期未来全国人大立法属于"需求诱致型制度变革"。经过分析,认为该模式不符合微观主体的理性人假设,未来房地产税改革必将迂回到"中央政府强制性制度供给"的道路之上,"顶层设计"将成为必然选择。The paper analyzed property tax reform path on the basis of Chinese gradual reform ＂three-phase model＂ , and thought property tax reform through ＂central coercion supply institutional change＂ and ＂local opportunistic supply institutional change＂ two stages, the future the NPC legislation belonged to ＂demand derivative institutional change＂ ,after analysis it did not comply with the rational person assumptions and fcentral coercion supply institutional change uture property tax reform was bound to detour to the ＂the central government mandatory supplies system＂ , and ＂Top- level design＂ would be inevitable choice.

关 键 词：房地产税改革 强制性制度变迁 诱致性制度变迁 

分 类 号：F293.3[经济管理—国民经济]