作　　者： ;

机构地区： 华南理工大学法学院

出　　处： 《华南师范大学学报：社会科学版》 2016年第4期135-140,共6页

摘　　要： 税收不仅为国家治理提供了物质基础,也成为国家存在的经济体现。税收中体现出的国家与人民之间的债权债务关系是社会契约的现实基础,税法遂成为社会契约的体现和载体。具体到房地产税,不仅具有税的一般属性,同时因其特殊的物理性和经济性而具有财产税、受益税和地方税的特性,比较直观地体现了地方政府与居民之间的债权债务关系。在税制设计过程中,应紧紧抓住房地产税的契约本质,从征税主体、纳税主体、征税范围、计税方法、税率等几个方面搭建中国房地产税制的主要构架。对中国房地产税开征后可能出现的诸如小产权房、违章建筑、农村自建房等特殊问题,也应纳入债权债务的范畴进行解决。 Tax not only provides the material foundation for national governance but also becomes economic embodiment of the existence of the state. The debt relationship between nation and people in taxation has become the realistic foundation of The Social Contract,so tax law gradually becomes the embodiment and carrier of The Social Contract. Specifically,as to the real estate tax,it possesses the general attributes of tax as well as the characteristics of property tax,benefit tax and local tax,reflecting the relationship between local governments and people directly. It is suggested to design the real estate tax consistent with its contract nature from aspects of taxation collector,taxpayer,taxation scope,taxation rate,and etc. Some special problems that may arise after the introduction of real estate tax in our country,such as uncompleted-right houses,illegal construction and rural houses,should also be included in the domain of debt relationship.

关 键 词： 房地产税 社会契约 公法之债 税收法定

分 类 号： [D922.223]

领　　域： []