我国财产征收程序的评价与重构

Property Taxation:Evaluation and Reconstruction

我国现行有关财产征收的立法虽然规定了征收程序,但存在重大疏漏和严重缺陷,特别是在公共利益的审核认定、征收补偿以及救济等关键程序方面存在严重不足,这对征收实践产生了很大的负面影响。因此,建构公正、合理、完善的财产征收程序,对于规范公权、保护私权,以及维持私人利益与公共利益的平衡至关重要。

China＇s current legislation concerning property taxation,for all its detailed regulations on taxation procedure, is defective in such pivotal aspects as public interest confirmation,tax complementation and relief-giving. These limitations have negative influences on the taxation practice.Thus,the construction of a fair,feasible and ideal taxation procedure is of great significance to the regulation of public rights,the protection of private rights and the balancing of the state and private interests.