本文選題：生存權　切入點：房產(chǎn)稅　出處：《河南社會科學》2015年10期 　論文類型：期刊論文

【摘要】：房產(chǎn)稅屬于"物稅",不是"人稅",但生存權作為現(xiàn)代公民個體的基本人權,理應對房產(chǎn)稅征收施加必要的限制。在社會主義制度、土地公有制、間接稅為主體稅種的中國,生存權對房產(chǎn)稅征收的限制理應作為一個立法原則貫徹落實。在法律制度建構方面,生存權對房產(chǎn)稅的限制分為居住權對房產(chǎn)稅征收的限制和非居住性生存權對房產(chǎn)稅征收的限制兩種情形,即在建立農村居民、保障性住房、普通商品房從量及從價免征制度的同時,也要構建社會福利享有者、低收入者及按揭付款購房者的房產(chǎn)稅減免制度。
[Abstract]:Property tax belongs to "property tax", not "personal tax", but the right of existence, as the basic human right of modern citizens, should impose necessary restrictions on the collection of property tax. In China, where the socialist system, the public ownership of land and indirect taxes are the main types of taxes, The restriction of the right of existence on the collection of property tax should be implemented as a legislative principle. The restriction of the right of existence to the property tax can be divided into two kinds: the restriction of residence right on the property tax collection and the restriction of non-resident right of existence on the property tax collection, that is, the establishment of rural residents, the guarantee of housing, At the same time, it is necessary to construct the system of tax exemption for social welfare users, low-income people and mortgage buyers as well as the system of exemption from the volume and ad valorem of ordinary commercial housing.
【作者單位】： 河南財經(jīng)政法大學;
【基金】：河南省高校哲學社會科學研究“三重”重大項目(2014—SZZD—30)
【分類號】：D921

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1 徐國良;;我國開征房產(chǎn)稅的憲法學思考[J];江漢大學學報(社會科學版);2013年03期

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本文編號：1567094