稅收法定的視角：論房地產稅改革的正當性

A View of Statutory Taxation Principle: The Legitimacy of Real Estate Tax Reform in China

Real estate tax is a realsteuern tax with the characteristics of personalsteuern tax, is also a kind of direct tax with the characteristic of indirect tax. Real estate tax can not only be restrained by ability-to-pay principle, and also bear the economic regulation and control function, and has maximum flexibility in carring out statutory taxation principle. In terms of real estate tax, the surface of policy debate eliminate the hidden antinomy of value conflict, and causes the government to play a leading role in the prisoner’s dilemma. The relationship between legislators and policymakers shall be clarified, as well as the boundary between the government and the market. Constitutional rights shall be safeguard, and the people’s livelihood shall be promoted in the tax reform process. Tax merger depends not only on the stability and fairness of tax reform, but also depends on the propulsion of the real estate tax reform and technology requirements on an optimal choice time.