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购房退个税在西方发达国家是很成熟的做法,他们利用这项政策促进了经济的增长,也提高了百姓的购房积极性,提高了私有化率,减轻了政府住房保障的压力。重庆购房退个税的做法实际上是地方财政支出的重新安排,可以看作临时性补贴支出,根本不是真正的减免个税,说其违法是对问题的本质没有准确认识,适用法律错误,自然也就出现了“错判”。不论是把重庆的做法看作退税还是看作补贴,它对间接维护和巩固国家政权都是有意义的。
Tax refunds in the western developed countries is a very mature approach, they use this policy to promote economic growth, but also increase the enthusiasm of the people to buy a house, raising the privatization rate and reduce the pressure on government housing security. The practice of tax refunding in Chongqing is actually a rearrangement of local fiscal expenditures. It can be regarded as temporary subsidy expenditures, and it is not a real tax deduction at all. It is illegal to say that the violation of law is not an accurate understanding of the nature of the problem, the application of legal mistakes and natural Also appeared “wrong sentence ”. Regardless of whether Chongqing treats tax rebates or subsidies, it makes sense to indirectly safeguard and consolidate state power.