房地产税制改革决策的公众参与及实现路径  

Public Participation in Decision-making of Real Estate Tax Reform and Its Realization Path

作　　者：朱为群[1] 缑长艳 ZHU Weiqun;GOU Changyan(School of Public Economics and Administration,Shanghai University of Finance and Economics,Shanghai 200433,China;School of Business Economics,Shanghai Business School,Shanghai 200331,China)

机构地区：[1]上海财经大学公共经济与管理学院,上海200433 [2]上海商学院商务经济学院,上海200331

出　　处：《山东财经大学学报》2021年第2期5-12,48,共9页Journal of Shandong University of Finance and Economics

基　　金：国家社会科学基金项目“房地产税制改革的决策机制及其实现路径研究”(13BJY152)。

摘　　要：房地产税制改革决策的公众参与,不仅有助于推进国家治理体系和治理能力现代化,也是构建现代财政制度的必然选择,更是深化税制改革的迫切需要。公众参与房地产税制改革决策具有多种形式,需要结合我国实际情况,在全国和地方两个层次,根据不同的改革决策事项采取不同的公众参与方式。全国范围内的房地产税制改革决策事项,应采取公众间接参与为主、直接参与为辅的方式,地方层次的房地产税制改革决策事项,可采取公众直接参与为主、间接参与为辅的方式。应该从提高公众参与决策的意识和能力、推进公众有效参与的制度建设以及确保决策信息公开透明等方面逐步完善我国房地产税制改革决策的公众参与的实现路径。The public participation in the reform and decision-making of the real estate tax system is not only helpful to promote the modernization of the national governance system and governance capacity,but also an inevitable choice to construct the modern government financial system and an urgent need to deepen the reform of the tax system.Public participation in the reform and decision-making of real estate tax has various forms,so it is necessary to adopt different ways of public participation according to different reform and decision-making matters at the national and local levels in combination with the actual situation.The decision-making for the reform of real estate tax nationwide should be dominated by the indirect participation of the public and supplemented by the direct participation of the public.The decision-making for the reform of real estate tax at the local level should be dominated by the direct participation of the public and supplemented by the indirect participation of the public.It is necessary to gradually improve the path of public participation in the reform and decision-making of the real estate tax system in China from the following aspects:improving the public awareness and ability to participate in decision-making,promoting the system construction of effective public participation,and ensuring the openness and transparency of decision-making information.

关 键 词：公众参与 房地产税制改革 房地产税制决策 现代财政制度 国家治理 

分 类 号：F812.42[经济管理—财政学]