房地产税立法中的地方自主空间

发布时间：2018-04-08 17:23

本文选题：房地产税　切入点：立法模式　出处：《广东社会科学》2017年04期

【摘要】：中央统一立法、允许地方参与,这是单一制国家房地产税立法的共识。目前,我国已经确定税收法定原则,统一立法成为既定前提。鉴于房地产税具有高度地方性,其立法又必须嵌入地方视角,纵向授权不可避免。这种模式既有来自宪法、立法法的支撑,也源自当前丰富的税收立法实践。而要保障其高效实施,需要在税收法定原则指导下,围绕被授权的事项、主体和权能,构建多元立体的机制;另一方面,还有必要为未来地方立法权的拓展预留空间。唯有如此,方可兼顾中央和地方利益,平衡地区差异,最大程度维护地方居民及公众的利益。
[Abstract]:Central unified legislation, allowing local participation, this is a single national real estate tax legislation consensus.At present, our country has confirmed the tax legal principle, unifies the legislation to become the established premise.In view of the highly local property tax, its legislation must be embedded in the local perspective, vertical authorization is inevitable.This model not only comes from the support of constitution and legislative law, but also from the rich practice of tax legislation.In order to ensure its efficient implementation, it is necessary to construct a multi-dimensional mechanism around the authorized matter, subject and power under the guidance of the legal principle of taxation. On the other hand, it is necessary to reserve room for the development of local legislative power in the future.Only in this way can the central and local interests be taken into account, regional differences be balanced, and the interests of local residents and the public be maximized.
【作者单位】：武汉大学法学院;
【基金】：熊伟主持的2015年国家社科基金重点项目“分税制模式下地方财政自主权研究”(项目号15AFX021)中期成果之一
【分类号】：D922.22;D922.29

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