房地产市场税收调控的合法性:困境与重构

The Legitimacy of Tax Regulation on Real Estate Market:Dilemma and Reconstruction

近年来的房地产市场税收调控措施,普遍存在合法性问题。根源在于,税收法定主义与税收调控之间存在逻辑与现实的悖论,传统税收法定主义逻辑不适宜解释和构建税收调控的合法性。在合法性控制上,财政税与调控税的合法性标准应有所不同。鉴于税收宏观调控的不确定性,应对其施以灵活性的合法性机制,一方面是税收调控法定主义,赋予行政机关一定的税收立法权,完善税收授权立法制度;另一方面是建立税收调控决策程序的三方参与机制,拓展税收调控的合法性框架。

For recent years,the legitimacy issue has always existed as to tax regulation on the real estate market.The essence of the problem lies in the paradox of tax legalism being logical and tax regulation being realistic.The traditional logic of tax legalism is inappropriate to interpret and construct the legitimacy of tax regulation.In control of legitimacy,the standards should differ between income tax and regulation tax.Considering the uncertainty of macroeconomic regulation of taxation,the legitimacy standard should be flexible.In specific,as to the legalism of tax regulation,the administrative agencies should be authorized with certain power to legislate on tax revenue;and as to the decision-making procedure of tax regulation,the tripartite participation should be established so as to expand the legitimacy framework of tax regulation.