本文關(guān)鍵詞： 房產(chǎn)稅 合法性 稅收法定 稅收立法權(quán)　出處：《南京大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：對于政府推出房地產(chǎn)稅改革的舉措,社會各界給予了高度的關(guān)注。有觀點質(zhì)疑,我國實行土地公有制,公民對土地只享有使用權(quán)而無所有權(quán),開征房產(chǎn)稅存在法理上的障礙。而且在土地出讓環(huán)節(jié),房地產(chǎn)開發(fā)企業(yè)向政府繳納土地出讓金,這部分費用也已經(jīng)轉(zhuǎn)嫁在房價中并有消費者承擔(dān),如果還征收房產(chǎn)稅,便有重復(fù)征稅的嫌疑。除了質(zhì)疑應(yīng)不應(yīng)該征收房產(chǎn)稅,人們還對上海、重慶兩地房產(chǎn)稅改革試點的合法性提出了質(zhì)疑。稅收法定原則要求有關(guān)稅收制度的事項只能制定法律,而上海、重慶兩地僅依據(jù)國務(wù)院會議精神就在轄區(qū)內(nèi)征收房產(chǎn)稅。房產(chǎn)稅到底該不該征收?開征房產(chǎn)稅的理論依據(jù)是什么?房產(chǎn)稅改革試點與稅收法定原則的沖突又在哪里?面對這一系列的疑問筆者試圖從法學(xué)角度,從開征房產(chǎn)稅的必要性和正當(dāng)性出發(fā),運用稅收正當(dāng)性理論,結(jié)合稅收法定原則的基本內(nèi)涵,對我國房產(chǎn)稅改革試點的合法性進行剖析。以期對公眾、學(xué)者具有一定的參考價值。本文以房產(chǎn)稅的合法性為研究對象。主要內(nèi)容如下:緒論部分通過對房產(chǎn)稅合法性問題的提出,構(gòu)建房產(chǎn)稅合法性的研究思路及本文的結(jié)構(gòu)框架。第一章介紹了房產(chǎn)稅的基本概念和特征,梳理了建國以來我國房產(chǎn)稅法律制度沿革和現(xiàn)狀。第二章探討了開征房產(chǎn)稅的必要性及開征房產(chǎn)稅的理論依據(jù),并從稅法學(xué)角度分析了房產(chǎn)稅的可稅性。第三章在對稅收正當(dāng)性理論研究的基礎(chǔ)上,對我國房產(chǎn)稅的正當(dāng)性進行了分析。第四章在對稅收法定原則基本內(nèi)涵探討的基礎(chǔ)上,分析了當(dāng)前我國在上海、重慶兩地進行房產(chǎn)稅改革試點中稅收法定原則的缺失。第五章延伸探討了行政機關(guān)的稅收立法權(quán)在稅收法定主義下如何定位的問題。
[Abstract]:The government launched the real estate tax reform initiatives, the community highly concerned. The view was challenged, our country implements the public ownership of land, the citizens of the land only enjoys the right of use and ownership of the property tax levy of existing legal obstacles. And transfer links in the land, real estate development enterprises to pay land transfer Kim, this part of the cost also has been passed on in house prices and the consumer, if the property tax, there is double taxation of suspects should not be questioned. In addition to the property tax, the people of Shanghai, questioned the legitimacy of Chongqing real estate tax reform. The principle of statutory tax requirements of the relevant tax system the matter can only make the law, while Shanghai, Chongqing only on the basis of the spirit of the State Council meeting in the area of property tax. The property tax should levy property tax theory? What is the conflict? Property tax reform and tax legal principle and where? In the face of this series of questions, the author tries to from the perspective of law, starting from the necessity of levying property tax and legitimacy, using the theory of tax justice, combined with the basic connotation of tax legal principle, analyzes the legitimacy of China's real estate tax the pilot reform. In order to the public, scholars have a certain reference value. Based on the legitimacy of property tax as the research object. The main contents are as follows: the introduction part through the proposed issue of legitimacy of the tax structure to construct the framework of research ideas and the legitimacy of property tax. The first chapter introduces the basic concepts and the characteristics of the real estate tax, reviews the history and status quo of the legal system of property tax in our country since the founding of new China. Discusses the theoretical basis of property tax and property tax levy of the necessity of the second chapter, from the angle of tax law Analysis of real estate tax. In the third chapter of the tax legitimacy theory based on the legitimacy of China's real estate tax is analyzed. In the fourth chapter, based on the basic connotation of the tax legal principle, analyzed the current situation of China in Shanghai, Chongqing were the lack of real estate tax reform the pilot of the legal principle of taxation. Discusses the administrative organs of the tax legislative power of tax legalism in how to locate the extension of the fifth chapter.

【學(xué)位授予單位】：南京大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

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6 鄂t，

本文編號：1451839