摘要
法律是秩序与正义的综合体,房产税改革试点的合法性评价,既要关注相关制度的形式结构,即形式合法性问题,也要关注相关制度的正义价值,即实质正当性问题。就正当性而言,开征房产税是要逐渐地、持续地纠正住房市场化改革以来住房分配中效率与公平的失衡,体现分配正义;就形式结构而言,房产税改革必须遵循法治原则。而高房价盛行和收入差距扩大化背景下的沪渝两市房产税改革试点被赋予了过多的社会功能,有违税收法定原则;以户籍界分征收对象与减免标准有违税收公平原则;以房产交易价格为计税依据使税收适度原则难以落实。房产税改革应当回归税收法治轨道,以确保政府恪守其调控权运行的必要限度,保护纳税人权利,防止过高税收影响社会经济发展。
Law is made from order and justice.The legitimacy of pilot reform of house duty is up to the form of relevant systems that is the problem of formal legality,and the justice value of relevant systems.As far as its legitimacy is concerned,the purpose of house duty is to redress gradually and continuously the imbalances between efficiency and equity in house distribution since market-oriented reform of housing,which embodys distributive justice.As far as the form of its relevant systems,house duty reform must follow the principle of rule of law.However,the pilot reform of house duty in Shanghai and Chongqing under the background of popular high house price and income gap broadening is endowed with too much social function,which makes it against principle of tax legality.Moreover,ascertaining levy object and tax reduction standard based on registered permanent residence is against principle of tax equity,and taxing on the taxation basis of real estate market price makes it difficult to realize tax moderate principle.At last real estate macro-control by tax becomes another restriction of purchase and tax as a kind of social economic regulation means is distorted.In order to ensure government scrupulously abiding by its necessary limit of macro-control power,protect taxpayer＇s rights and prevent excess tax from influencing social and economic normal development,house duty reform should return legal track.
出处
《税务与经济》
CSSCI
北大核心
2012年第3期97-103,共7页
Taxation and Economy
关键词
房产税改革
税收法定原则
税收公平原则
税收适度原则
reform of house duty
principle of tax legality
principle of tax equity
tax moderate principle
