论生存权对房产税立法的限制

发布时间：2018-03-04 20:04

本文选题：生存权　切入点：房产税　出处：《河南社会科学》2015年10期 　论文类型：期刊论文

【摘要】：房产税属于"物税",不是"人税",但生存权作为现代公民个体的基本人权,理应对房产税征收施加必要的限制。在社会主义制度、土地公有制、间接税为主体税种的中国,生存权对房产税征收的限制理应作为一个立法原则贯彻落实。在法律制度建构方面,生存权对房产税的限制分为居住权对房产税征收的限制和非居住性生存权对房产税征收的限制两种情形,即在建立农村居民、保障性住房、普通商品房从量及从价免征制度的同时,也要构建社会福利享有者、低收入者及按揭付款购房者的房产税减免制度。
[Abstract]:Property tax belongs to "property tax", not "personal tax", but the right of existence, as the basic human right of modern citizens, should impose necessary restrictions on the collection of property tax. In China, where the socialist system, the public ownership of land and indirect taxes are the main types of taxes, The restriction of the right of existence on the collection of property tax should be implemented as a legislative principle. The restriction of the right of existence to the property tax can be divided into two kinds: the restriction of residence right on the property tax collection and the restriction of non-resident right of existence on the property tax collection, that is, the establishment of rural residents, the guarantee of housing, At the same time, it is necessary to construct the system of tax exemption for social welfare users, low-income people and mortgage buyers as well as the system of exemption from the volume and ad valorem of ordinary commercial housing.
【作者单位】：河南财经政法大学;
【基金】：河南省高校哲学社会科学研究“三重”重大项目(2014—SZZD—30)
【分类号】：D921

【相似文献】