法治视野下房地产税立法之价值取向的实现路径  

The realization path of value orientation of real estate tax legislation from the perspective of rule of law

作　　者：梁胜敏 Liang Shengmin(Law School of Guangxi University of Finance and Economics,Nanning,Guangxi,530003)

机构地区：[1]广西财经学院法学院,广西南宁530003

出　　处：《市场周刊》2021年第12期174-176,共3页Market Weekly

摘　　要：新时代社会主要矛盾已经转化为人民日益增长的美好生活需要和不平衡不充分的发展之间的矛盾,房地产税立法应该以社会整体利益作为价值取向,实现社会公众利益最大化,并平衡社会公众利益与纳税人利益。为此,一方面,房地产税法应该拓宽房地产税的税基,将房地产税确立为地方税主体税种,为实现社会公众利益筹资;另一方面,房地产税法应该确定科学合理免税额度,并实行租税费结构性改革,平衡公众利益与纳税人利益。The main social contradiction in the new era has been transformed into the contradiction between the people's growing needs for a better life and the unbalanced and inadequate development.The legislation of real estate tax should take the overall interests of the society as the value orientation,realize the maximization of the public interests,and balance the interests of the public and the taxpayers.Therefore,on the one hand,the real estate tax law should broaden the tax base of the real estate tax,establish the real estate tax as the main tax category of the local tax,and raise funds for the realization of the public interest;on the other hand,the real estate tax law should determine a scientific and reasonable amount of tax exemption,and carry out the structural reform of taxes and charges to balance the interests of the public and taxpayers.

关 键 词：房地产税 社会整体利益 财政收入 地方税主体税种 结构性减税 

分 类 号：D920.0[政治法律—法学]