论文部分内容阅读
今年7月7日国务院第224号令颁布了《中华人民共和国契税暂行条例》,《条例》对契税税率的重新确定、计税公式、减免对象及办法、以及征管的有关事宜都做了规定,这无疑对增加财政收入,加强房地产的管理具有积极的意义.然而,一个好的政策法规关键是要看它的可行性如何,有无可操作性.否则,虽是好箭一支,但不能中的,仍只能束之高阁,看看而已.笔者认为《条例》缺乏可行性、可操作性.
On July 7 this year, State Council Decree No. 224 promulgated the “Provisional Regulations of the People’s Republic of China on Deed Tax,” and “Regulations” made provisions on the redefinition of the deed tax rate, the tax formula, the objects and methods of relief, and the issues concerning tax collection Undoubtedly has the positive meaning to increase the fiscal revenue and strengthen the real estate management.However, the key to a good policy and regulation depends on its feasibility and practicability.Otherwise, although it is a good arrow, but can not be , Still can only be put aside, look at it.The author believes that the “Ordinance” lack of feasibility and operability.