本文選題：房地產(chǎn)稅　切入點(diǎn)：立法模式　出處：《廣東社會(huì)科學(xué)》2017年04期

【摘要】：中央統(tǒng)一立法、允許地方參與,這是單一制國(guó)家房地產(chǎn)稅立法的共識(shí)。目前,我國(guó)已經(jīng)確定稅收法定原則,統(tǒng)一立法成為既定前提。鑒于房地產(chǎn)稅具有高度地方性,其立法又必須嵌入地方視角,縱向授權(quán)不可避免。這種模式既有來(lái)自憲法、立法法的支撐,也源自當(dāng)前豐富的稅收立法實(shí)踐。而要保障其高效實(shí)施,需要在稅收法定原則指導(dǎo)下,圍繞被授權(quán)的事項(xiàng)、主體和權(quán)能,構(gòu)建多元立體的機(jī)制;另一方面,還有必要為未來(lái)地方立法權(quán)的拓展預(yù)留空間。唯有如此,方可兼顧中央和地方利益,平衡地區(qū)差異,最大程度維護(hù)地方居民及公眾的利益。
[Abstract]:Central unified legislation, allowing local participation, this is a single national real estate tax legislation consensus.At present, our country has confirmed the tax legal principle, unifies the legislation to become the established premise.In view of the highly local property tax, its legislation must be embedded in the local perspective, vertical authorization is inevitable.This model not only comes from the support of constitution and legislative law, but also from the rich practice of tax legislation.In order to ensure its efficient implementation, it is necessary to construct a multi-dimensional mechanism around the authorized matter, subject and power under the guidance of the legal principle of taxation. On the other hand, it is necessary to reserve room for the development of local legislative power in the future.Only in this way can the central and local interests be taken into account, regional differences be balanced, and the interests of local residents and the public be maximized.
【作者單位】： 武漢大學(xué)法學(xué)院;
【基金】：熊偉主持的2015年國(guó)家社科基金重點(diǎn)項(xiàng)目“分稅制模式下地方財(cái)政自主權(quán)研究”(項(xiàng)目號(hào)15AFX021)中期成果之一
【分類號(hào)】：D922.22;D922.29

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相關(guān)碩士學(xué)位論文 前2條

1 魏志凌;房地產(chǎn)稅立法探析[D];湘潭大學(xué);2016年

2 楊雯;我國(guó)房地產(chǎn)稅立法研究[D];安徽大學(xué);2015年

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本文編號(hào)：1722591