量能课税原则下房产保有税立法的正义价值
发布时间：2019-03-30 10:33
【摘要】：增课房产保有税是房地产税改革的核心内容,但其加重了纳税人的税收负担而使得房地产税的立法受到诸多质疑。量能课税原则作为税收公平原则的重要体现之一,其基本要求是税负能力不同的纳税人平等地负担税收责任。在房产保有税的立法中引入量能课税原则作为法理基础,实现房产税的公平合理负担,可以经受住纳税人对房产税立法正义价值的拷问。文章以量能课税原则为指导,通过检讨现行房产保有税立法存在的问题,就如何完善房产保有税立法,保障纳税人承担公平合理的税收负担,实现课税的正义价值提出几点制度设计建议。
[Abstract]:Real estate tax increase is the core content of real estate tax reform, but it aggravates the tax burden of taxpayers and makes the legislation of real estate tax subject to many doubts. As one of the important embodiment of the principle of tax fairness, the basic requirement of the principle of quantity tax is that taxpayers with different tax burden can bear the tax responsibility equally. In order to realize the fair and reasonable burden of real estate tax, the tax principle can be introduced into the legislation of real estate retention tax as the legal basis, and the taxpayer can endure the torture of the just value of the real estate tax legislation. Guided by the principle of quantitative taxation, this paper reviews the problems existing in the current legislation of real estate retention tax, and discusses how to perfect the legislation of real estate retention tax so as to ensure that taxpayers bear a fair and reasonable tax burden. To realize the justice value of taxation, several system design suggestions are put forward.
【作者单位】： 华南理工大学法学院;
【基金】：国家社会科学基金项目(14BFX098) 教育部人文社会科学规划基金项目(13YJA820065)
【分类号】：D922.22
本文编号：2450041
[Abstract]:Real estate tax increase is the core content of real estate tax reform, but it aggravates the tax burden of taxpayers and makes the legislation of real estate tax subject to many doubts. As one of the important embodiment of the principle of tax fairness, the basic requirement of the principle of quantity tax is that taxpayers with different tax burden can bear the tax responsibility equally. In order to realize the fair and reasonable burden of real estate tax, the tax principle can be introduced into the legislation of real estate retention tax as the legal basis, and the taxpayer can endure the torture of the just value of the real estate tax legislation. Guided by the principle of quantitative taxation, this paper reviews the problems existing in the current legislation of real estate retention tax, and discusses how to perfect the legislation of real estate retention tax so as to ensure that taxpayers bear a fair and reasonable tax burden. To realize the justice value of taxation, several system design suggestions are put forward.
【作者单位】： 华南理工大学法学院;
【基金】：国家社会科学基金项目(14BFX098) 教育部人文社会科学规划基金项目(13YJA820065)
【分类号】：D922.22
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