房地产税的制度配置与利益平衡——基于税收公平的视角

发布时间：2018-01-23 05:02

本文关键词： 房地产税量能课税税收公平分配正义制度配置利益平衡　出处：《广东社会科学》2017年04期 　论文类型：期刊论文

【摘要】：量能课税是房地产税法贯彻税收公平原则的基本理念,其正义价值具体体现为垂直和水平两个层面,既相互关联又相辅相成。在制度配置上,房地产税法需要在税制要素、评估技术和配套安排上加以完善,并着力解决独特国情下的若干具体问题。在利益平衡上,房地产税制涉及到财政事权、政策位序和立法改革,都需要在循序渐进的思路下加以妥适推进。加快房地产税立法并适时推进改革,需要在确保经济稳定和实现分配正义中寻找到协调之道,在落实税收法定原则基础之上,实现税收公平目标的有效达成。
[Abstract]:Energy taxation is the basic concept of implementing the principle of tax fairness in real estate tax law, and its justice value is embodied in the vertical and horizontal levels, which are interrelated and complementary to each other. The tax law of real estate needs to be perfected in the elements of tax system, evaluation technology and supporting arrangement, and to solve some specific problems under the unique national conditions. In terms of balance of interests, the tax system of real estate involves the right of financial affairs. The policy order and legislative reform need to be properly promoted in a gradual and orderly way. To speed up the legislation of real estate tax and promote the reform in good time, we need to find a coordinated way to ensure economic stability and achieve distribution justice. On the basis of implementing the legal principle of taxation, we can achieve the goal of tax fairness.
【作者单位】：上海交通大学凯原法学院;
【基金】：2016年度国家法治与法学理论研究项目立项课题“税收法定的中国路径”(项目号16SFB3041)的阶段性成果
【分类号】：D922.22;F812.42
【正文快照】： 十八届三中全会审议通过的《中共中央关于全面深化改革若干重大问题的决定》(以下简称《决定》)明确提出:“加快房地产税立法并适时推进改革”。(1)《国民经济和社会发展第十三个五年规划纲要》(以下简称《十三五规划》)进一步指出:“完善地方税体系,推进房地产税立法。”(2)

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