我国开征房产税的合法性研究

发布时间：2018-01-21 15:23

本文关键词： 房产税合法性税收法定税收立法权　出处：《南京大学》2015年硕士论文　论文类型：学位论文

【摘要】：对于政府推出房地产税改革的举措,社会各界给予了高度的关注。有观点质疑,我国实行土地公有制,公民对土地只享有使用权而无所有权,开征房产税存在法理上的障碍。而且在土地出让环节,房地产开发企业向政府缴纳土地出让金,这部分费用也已经转嫁在房价中并有消费者承担,如果还征收房产税,便有重复征税的嫌疑。除了质疑应不应该征收房产税,人们还对上海、重庆两地房产税改革试点的合法性提出了质疑。税收法定原则要求有关税收制度的事项只能制定法律,而上海、重庆两地仅依据国务院会议精神就在辖区内征收房产税。房产税到底该不该征收?开征房产税的理论依据是什么?房产税改革试点与税收法定原则的冲突又在哪里?面对这一系列的疑问笔者试图从法学角度,从开征房产税的必要性和正当性出发,运用税收正当性理论,结合税收法定原则的基本内涵,对我国房产税改革试点的合法性进行剖析。以期对公众、学者具有一定的参考价值。本文以房产税的合法性为研究对象。主要内容如下:绪论部分通过对房产税合法性问题的提出,构建房产税合法性的研究思路及本文的结构框架。第一章介绍了房产税的基本概念和特征,梳理了建国以来我国房产税法律制度沿革和现状。第二章探讨了开征房产税的必要性及开征房产税的理论依据,并从税法学角度分析了房产税的可税性。第三章在对税收正当性理论研究的基础上,对我国房产税的正当性进行了分析。第四章在对税收法定原则基本内涵探讨的基础上,分析了当前我国在上海、重庆两地进行房产税改革试点中税收法定原则的缺失。第五章延伸探讨了行政机关的税收立法权在税收法定主义下如何定位的问题。
[Abstract]:The government launched the real estate tax reform initiatives, the community highly concerned. The view was challenged, our country implements the public ownership of land, the citizens of the land only enjoys the right of use and ownership of the property tax levy of existing legal obstacles. And transfer links in the land, real estate development enterprises to pay land transfer Kim, this part of the cost also has been passed on in house prices and the consumer, if the property tax, there is double taxation of suspects should not be questioned. In addition to the property tax, the people of Shanghai, questioned the legitimacy of Chongqing real estate tax reform. The principle of statutory tax requirements of the relevant tax system the matter can only make the law, while Shanghai, Chongqing only on the basis of the spirit of the State Council meeting in the area of property tax. The property tax should levy property tax theory? What is the conflict? Property tax reform and tax legal principle and where? In the face of this series of questions, the author tries to from the perspective of law, starting from the necessity of levying property tax and legitimacy, using the theory of tax justice, combined with the basic connotation of tax legal principle, analyzes the legitimacy of China's real estate tax the pilot reform. In order to the public, scholars have a certain reference value. Based on the legitimacy of property tax as the research object. The main contents are as follows: the introduction part through the proposed issue of legitimacy of the tax structure to construct the framework of research ideas and the legitimacy of property tax. The first chapter introduces the basic concepts and the characteristics of the real estate tax, reviews the history and status quo of the legal system of property tax in our country since the founding of new China. Discusses the theoretical basis of property tax and property tax levy of the necessity of the second chapter, from the angle of tax law Analysis of real estate tax. In the third chapter of the tax legitimacy theory based on the legitimacy of China's real estate tax is analyzed. In the fourth chapter, based on the basic connotation of the tax legal principle, analyzed the current situation of China in Shanghai, Chongqing were the lack of real estate tax reform the pilot of the legal principle of taxation. Discusses the administrative organs of the tax legislative power of tax legalism in how to locate the extension of the fifth chapter.

【学位授予单位】：南京大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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