本文選題：房地產(chǎn)稅收　切入點(diǎn)：稅收法定主義　出處：《湘潭大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收是一國經(jīng)濟(jì)得以良好運(yùn)行的血液，而稅法就成為了輸送這些血液的血管，起著對稅收行為進(jìn)行規(guī)范調(diào)節(jié)的作用，稅法規(guī)制效果關(guān)系著國民財(cái)產(chǎn)權(quán)的保護(hù)及國家經(jīng)濟(jì)政策的頒布。從憲法角度看，收稅行為實(shí)質(zhì)上是對公民財(cái)產(chǎn)權(quán)的一種侵犯行為，而稅法成為了這種不法行為保駕護(hù)航的工具。因此，為實(shí)現(xiàn)對公民權(quán)利的保護(hù)必須要遵循嚴(yán)格程序制定稅法。當(dāng)前，稅收授權(quán)立法由來已久并且得到各界的肯定。在我國，稅收授權(quán)立法起步較晚，但是其存在彌補(bǔ)了最高立法機(jī)關(guān)立法的不足，提高了立法效率，高效的調(diào)節(jié)稅收與經(jīng)濟(jì)發(fā)展的矛盾。但是，稅收授權(quán)立法在高效承擔(dān)立法任務(wù)的現(xiàn)象下隱藏了更多的問題。行政機(jī)關(guān)既是“球員”又是“裁判員”使得稅收授權(quán)立法中行政機(jī)關(guān)唯利是圖，嚴(yán)重侵害到納稅人的合法權(quán)益，以至于行政機(jī)關(guān)與納稅人關(guān)系緊張。因此，對稅收授權(quán)立法中存在的這些問題的解決成為了我國立法完善的必走之路。 因土地出讓金在各地政府的財(cái)政收入中占有很高的比例，使得房地產(chǎn)市場的繁榮與地區(qū)經(jīng)濟(jì)的繁榮緊緊相連。地區(qū)的差異，使得地區(qū)行政機(jī)關(guān)經(jīng)立法機(jī)關(guān)授權(quán)獲取了立法權(quán)，房地產(chǎn)稅收授權(quán)立法多因法律不成熟或某些特殊情況產(chǎn)生，具有應(yīng)急性的特征，因此天然就具有不穩(wěn)定性。本文通過目前授權(quán)立法問題存在的典型-房地產(chǎn)領(lǐng)域，了解房地產(chǎn)市場的特殊性，研究了房地產(chǎn)稅收授權(quán)立法的現(xiàn)狀，，分析產(chǎn)生這些問題的原因，論述了采取多種對策旨在解決目前我國稅收授權(quán)立法存在的問題，同時對稅收授權(quán)立法改善問題進(jìn)行了深入研究。本文首先闡述了稅收授權(quán)立法的概念及現(xiàn)狀，通過梳理稅收授權(quán)立法概念，闡述了稅收授權(quán)立法的必要性及現(xiàn)狀，能夠清晰地了解稅收授權(quán)立法的重要性及可能會產(chǎn)生的問題，對房地產(chǎn)稅收授權(quán)立法的現(xiàn)狀的分析為稅收授權(quán)立法的存在合理性提供實(shí)踐依據(jù)。其次，透過我國目前房地產(chǎn)稅收授權(quán)立法現(xiàn)象分析稅收授權(quán)立法的問題。房地產(chǎn)市場具有市場一般的多變性又具有不同于一般市場的靈活性，因此，房地產(chǎn)稅收授權(quán)立法更加突出的反映出我國稅收授權(quán)立法存在的問題。最后要解決這些問題，首先要從憲法層面確定房地產(chǎn)稅收的立法，確立稅收法定主義原則，以稅收法律主義為中心，將稅收授權(quán)行為規(guī)制、稅收授權(quán)立法程序的控制和有效監(jiān)督作為研究重點(diǎn)，對我國稅收授權(quán)立法制度加以完善。
[Abstract]:Taxation is the blood of a country's economy to function well, and the tax law becomes a blood vessel for the transport of such blood, which plays a role in regulating the tax revenue behavior. The regulation effect of tax law is related to the protection of national property rights and the promulgation of national economic policy. The tax law has become a vehicle for the escort of this illegal act. Therefore, in order to realize the protection of civil rights, we must follow strict procedures to formulate the tax law. At present, the tax authorization legislation has a long history and has been affirmed by all sectors of society. In our country, The legislation of tax authorization started late, but its existence made up for the deficiency of the legislation of the highest legislature, improved the efficiency of legislation, and adjusted the contradiction between tax revenue and economic development efficiently. Tax authorization legislation hides more problems under the phenomenon of efficiently undertaking legislative tasks. Administrative organs are both "players" and "referees", which make the administrative organs in tax authorization legislation seek for profit, thus seriously encroaching on the legitimate rights and interests of taxpayers. As a result, the relationship between administrative organs and taxpayers is tense. Therefore, the solution of these problems in the legislation of tax authorization has become the necessary way to perfect the legislation of our country. Because land transfer funds account for a high proportion of the local governments' financial revenue, the prosperity of the real estate market is closely linked to the prosperity of the regional economy. Regional differences have enabled the regional executive organs to obtain legislative power under the authority of the legislature. The legislation of real estate tax authorization usually comes into being because the law is immature or some special circumstances, so it has the character of emergency, so it is unstable naturally. Understand the particularity of the real estate market, study the current situation of the real estate tax authorization legislation, analyze the causes of these problems, and discuss the adoption of various countermeasures aimed at solving the problems existing in the current tax authorization legislation of our country. At the same time, the paper makes a deep research on the improvement of tax authorization legislation. Firstly, this paper expounds the concept and current situation of tax authorization legislation, and expounds the necessity and present situation of tax authorization legislation through combing the concept of tax authorization legislation. Can clearly understand the importance of tax authorization legislation and possible problems, the analysis of the current situation of real estate tax authorization legislation provides a practical basis for the existence of tax authorization legislation rationality. This paper analyzes the problems of tax authorization legislation through the phenomenon of real estate tax authorization legislation in our country. The real estate market has the general variability of the market and the flexibility that is different from the general market. The legislation of real estate tax authorization reflects the problems existing in the legislation of tax authorization in our country. Finally, to solve these problems, we must first determine the legislation of real estate tax from the constitutional level, and establish the principle of tax legalism. Taking tax legalism as the center, the research focuses on the regulation of tax authorization behavior, the control and effective supervision of tax authorization legislative procedure, and the perfection of China's tax authorization legislative system.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22

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