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篇名
稅收法定的視角:論房地產稅改革的正當性
並列篇名
A View of Statutory Taxation Principle: The Legitimacy of Real Estate Tax Reform in China
作者 王樺宇
中文摘要
房地產稅是一種具有對人稅特徵的對物稅,也是一種具有間接稅特徵的直接稅。房地產稅既能體現量能負擔原則,又能承擔經濟調控功能,且在諸稅種中貫徹稅收法定原則時具有最大彈性。就房地產稅而言, 掩蓋在表層政策上的爭論,消解了隱藏在價值衝突中的二律背反,導致作為決策者的政府陷入囚徒困境,其實這並非房地產稅本身的原罪邏輯和深層面相。祛魅的要義在於,需要釐清立法者和決策者之間的關係以及政府與市場的邊界,以基本權利保障和民生促進取向為評價準據,立足於科學合理的中央和地方財權事權關係,並依據稅收法定原則重識房地產稅的正當性。未來一段時期,房產稅與城鎮土地使用稅是否合併,不僅取決於對稅制改革穩定性和公平性的權衡,而且取決於對房地產稅的推進時機及其技術要求的妥適選擇。
英文摘要 Real estate tax is a realsteuern tax with the characteristics of personalsteuern tax, is also a kind of direct tax with the characteristic of indirect tax. Real estate tax can not only be restrained by ability-to-pay principle, and also bear the economic regulation and control function, and has maximum flexibility in carring out statutory taxation principle. In terms of real estate tax, the surface of policy debate eliminate the hidden antinomy of value conflict, and causes the government to play a leading role in the prisoner’s dilemma. The relationship between legislators and policymakers shall be clarified, as well as the boundary between the government and the market. Constitutional rights shall be safeguard, and the people’s livelihood shall be promoted in the tax reform process. Tax merger depends not only on the stability and fairness of tax reform, but also depends on the propulsion of the real estate tax reform and technology requirements on an optimal choice time. 
起訖頁 129-155
關鍵詞 房地產稅稅收法定原則基本權利民生正當性Real Estate TaxStatutory Taxation Principle
刊名 月旦財經法雜誌
出版單位 元照出版公司
期數 201611 (39期)
DOI 10.3966/1815008X2016110039006  複製DOI  DOI申請
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