关键词: 契税, 拟制性规范, 税收客体, 纳税人, 计税依据

Abstract: Clause 3 of Article 2 of TheDeed Tax Law changes the convention of Article 8 of The Provisional Regulations on Deed Tax, which not only separates the relatedness between the object of deed tax and the taxpayer, highlighting the position of treasuryism, but also integrates the statutory norms and the fictitious norms, leading to confusion in the objects of deed tax.It also dismantles the objects of deed tax and the basis for tax calculation, which increases the obstacles to the measurement of deed tax. The reason for this is probably that the legislators intend to erase the fictitious essence of transferring land and house ownership by means of fixing a price for investment (buy shares), debt repayment, transfer, incentives, etc., which is obviously on the contrary to the results of the interpretations of the literary content, the system and the purpose. To get out of the predicament, we must return to the due position of thefictitious essence, adhere to the stanceof taxpayer, abide by the nature of real estate acquisition tax, follow the synergistic thinking of the deed tax law and the civil law, integrate the systematic thinking of the constituent elements of deed tax, and draw on thebasic experienceof institution created by the objects of deed tax.According to this, the second half ofClause 3, Article 2of The Deed Tax Lawwill be reformed by adding descriptive words and specific rules of the fictitious norms, and the first half of Clause 3 Article 2 of The Deed Tax Law will be reformed by the dynamic access elements of“enumeration + bottom line”with the help of the construction fiction. If so, the deed tax legal norms and the fictitious norms will be organically integrated, the deed tax objects, taxpayers, tax calculation basis, tax rates, tax obligation occurrence time and tax preferential elements will be seamlessly integrated, and a good deed tax method can be generatedby integrating legality with openness, clarity and ambiguity.

Key words: deed tax, fictitious norm, tax object, taxpayer, taxation basis