摘要
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.
出处
《兰州大学学报(社会科学版)》
CSSCI
北大核心
2011年第2期66-71,共6页
Journal of Lanzhou University(Social Sciences)
基金
教育部社科规划基金项目(09XJA820001)
关键词
财产征收
征收程序
公共利益
征收补偿
救济程序
property taxation
taxation procedure
public interest
tax complementation
relief