Discussion On The Structure And Flowing Of Tax And Fee In Housing Price

The high prices of housing in China has caused a widespread concern in the community,the scholars from various perspective in their fields of economics,sociology and law to analyzed the causes and solutions.This paper set the housing price as a starting point,by applying the national income distribution legitimacy basic theory,through the reality analysis of tax and fee's structure and movement,make a conclusion that there are some insufficients in the national income distribution legitimacy.By digging the reasons as well as international legislation experience,exploring the path for adjustment of national income distribution legitimacy.This article consists of three parts:The first part,grounded the theory.Starting from the concept of national income distribution legitimacy,explores its two core connotations,"legality" and "rationality",and persist the necessity of national income distribution legitimate by the constitutional theory,social contract theory and tax credit and debt theory.The second part,combined with the actual.Comparative analysis of the current status of national income distribution legitimacy and its insufficient of legality and rationality,in-depth analyze the reasons and include other countries' legislation experience in this field.The third part,explore the path.Aim to our country,this paper proposes the path both in the legality and rationality to solve the problems of the tax and fee's structure and movement.