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公共财产视角下我国房地产税立法思考 被引量:5

Thinking about Real Estate Tax Legislation in China in the Perspective of Public Property
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摘要 公共财产视角下,房地产税的立法应使房地产税的取得、支配的全过程彰显公共财产理念的要求,而由此角度审视沪渝房产税试点改革方案,则可见公共财产权缺失法律约束、纳税人权利欠缺公平保护两大问题贯穿改革过程,致使其并没有真正发挥出保护纳税人权利、造福社会的效益。故结合沪渝房产税改革试点的启示,以及借鉴发达国家房地产税立法先进经验,我国房地产税立法应从程序和实体层面真正落实税收法定原则,以实现对公共财产权的控制和约束,而房地产税课税要素则应基于公平保护纳税人权利而被科学设计,以更好地实现公共财产效益的最大化,从而在根本上保障纳税人的权利,实现立法目的。 From the perspective of public property, it is necessary that the whole process of levying and administrating the real estate tax should meet the requirements of the concept of public property. But in the reform experimentation of Shanghai and Chongqing tax reform for the real estate, the two major problems that the public property rights not being legally constrained and public property right infringing the private property rights are throughout the reform process, which make the reform not exert its full influence that protecting taxpayers' rights and benefiting the society. In order to realize the control and supervision of public prop- erty rights, real estate tax legislation in our country need put tax legal principle into effect both in procedure and entity, which based on the illumination of Shanghai and Chongqing real estate tax reform and the foreign advanced experience on the real estate tax system. In view of protecting taxpayers' rights equally and fundamentally, the specific design of the taxation elements of the real estate tax should be reasonable so as to achieve the maximization of the effectiveness of the public property and realize the legislative purpose.
作者 方赛迎 熊峥铮 FANG Sai-ying;XIONG Zheng-zheng
出处 《财经法学》 2017年第1期32-46,共15页 Law and Economy
关键词 公共财产 房地产税 立法 完善 Public property Real estate tax Legislation Improvement
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