论国家治理及其改良——以税收授权立法为视角

发布时间：2018-06-02 04:20

本文选题：授权立法 + 房产税　；参考：《福建论坛(人文社会科学版)》2013年03期

【摘要】：一直以来,由于税的侵益性,使得税收法定成为财产领域立法最为严苛的原则,同时也成为中国税收立法与执法实践中最具生命力和争议性的关注焦点。在人们对20世纪80年代两个授权之下诞生的系列行政法规逐步进行法律化完善的今天,将加重个人直接税负的房产税试点的推出,毫无疑问触动了民众敏感而脆弱的神经,更进一步地,对于授权立法某种程度上具有特定历史背景导致其合法性缺失的种种维护也似乎丧失其立场。以我国房产税试点改革为开端,结合国家治理的三个方面:国家与个人的依赖与对抗、国家与个人的财产权互动关系、制度改革的地方性推进与法治统一,进行内涵说明,由此考量税收授权立法作为理论和实践研究的利与弊。
[Abstract]:For a long time, the tax law has become the most strict principle of property legislation, and the most vital and controversial focus in the practice of tax legislation and law enforcement in China. Today, when people are gradually legalizing a series of administrative laws and regulations born under two authorizations in the 1980s, the introduction of a real estate tax pilot that will increase the direct tax burden on individuals has undoubtedly touched the sensitive and fragile nerve of the public. Furthermore, it seems to lose its position on the maintenance of the legitimacy of enabling legislation which to some extent has a specific historical background. Starting with the pilot reform of real estate tax in China, combining the three aspects of national governance: the dependence and confrontation between the state and the individual, the interactive relationship between the state and the individual property rights, the local promotion of the system reform and the unification of the rule of law, the connotation of the reform is explained. Therefore, the advantages and disadvantages of tax authorization legislation as theoretical and practical research are considered.
【作者单位】：中央财经大学法学院;
【基金】：作者主持国家社科基金青年项目“公共财政的法制监督”阶段性研究成果
【分类号】：D920.0;D922.22

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