【摘要】：增課房產(chǎn)保有稅是房地產(chǎn)稅改革的核心內(nèi)容,但其加重了納稅人的稅收負(fù)擔(dān)而使得房地產(chǎn)稅的立法受到諸多質(zhì)疑。量能課稅原則作為稅收公平原則的重要體現(xiàn)之一,其基本要求是稅負(fù)能力不同的納稅人平等地負(fù)擔(dān)稅收責(zé)任。在房產(chǎn)保有稅的立法中引入量能課稅原則作為法理基礎(chǔ),實(shí)現(xiàn)房產(chǎn)稅的公平合理負(fù)擔(dān),可以經(jīng)受住納稅人對(duì)房產(chǎn)稅立法正義價(jià)值的拷問(wèn)。文章以量能課稅原則為指導(dǎo),通過(guò)檢討現(xiàn)行房產(chǎn)保有稅立法存在的問(wèn)題,就如何完善房產(chǎn)保有稅立法,保障納稅人承擔(dān)公平合理的稅收負(fù)擔(dān),實(shí)現(xiàn)課稅的正義價(jià)值提出幾點(diǎn)制度設(shè)計(jì)建議。
[Abstract]:Real estate tax increase is the core content of real estate tax reform, but it aggravates the tax burden of taxpayers and makes the legislation of real estate tax subject to many doubts. As one of the important embodiment of the principle of tax fairness, the basic requirement of the principle of quantity tax is that taxpayers with different tax burden can bear the tax responsibility equally. In order to realize the fair and reasonable burden of real estate tax, the tax principle can be introduced into the legislation of real estate retention tax as the legal basis, and the taxpayer can endure the torture of the just value of the real estate tax legislation. Guided by the principle of quantitative taxation, this paper reviews the problems existing in the current legislation of real estate retention tax, and discusses how to perfect the legislation of real estate retention tax so as to ensure that taxpayers bear a fair and reasonable tax burden. To realize the justice value of taxation, several system design suggestions are put forward.
【作者單位】： 華南理工大學(xué)法學(xué)院;
【基金】：國(guó)家社會(huì)科學(xué)基金項(xiàng)目(14BFX098) 教育部人文社會(huì)科學(xué)規(guī)劃基金項(xiàng)目(13YJA820065)
【分類號(hào)】：D922.22

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