【作者】 王静；

【导师】 王茂庆；

【作者基本信息】 山东科技大学 ， 经济法学， 2010， 硕士

【摘要】 在我国构建和谐社会的进程中,财产税法本应大有作为,发挥其重要作用。但现行财产税法一直被边缘化,存在过多的局限性,故其应有的作用未能发挥。改革开放以来,国务院颁布的一系列财产税方面的暂行条例《中华人民共和国房产税暂行条例》,《中华人民共和国车船使用税暂行条例》,《中华人民共和国城镇土地使用税暂行条例》等相关的财产税法的规定,随着经济的发展已经不适应市场经济的发展要求。针对这种局限性,我国应在全新的原则指导下,对财产税法进行全面改革,以充分发挥财产税法各项功能,适应经济社会的快速发展,促进和谐社会的构建。量能课税原则在税法理论中具有重要价值,同时该原则符合我国税制改革的现实,也是我国财产税制改革过程中的现实选择,所以有必要将量能课税原则纳入财产税法的改革过程中,用以指导财产税法的改革。本文重点分析了量能课税原则在财产税法中的定位及其价值,对财产税法改革的具体指导作用。首先对我国的财产税法进行了阐述,作了全面的剖析,分析我国现行财产税中存在的不足；其次,用量能课税原则对我国财产税法进行考量,分析量能课税原则在我国财产税法中的适用价值及其我国现行财产税法中量能课税原则适用的缺失,并提出量能课税原则对我国财产税法改革的指导作用；最后,在量能课税原则的指导下提出具体的改革思路,弥补其不足,以满足财产税法的调节收入分配差距的功能,达到实质的公平,为构建和谐社会奠定基础。更多还原

【Abstract】 In the process of building the harmonious society in China, the property tax should have much to offer in its important role. But the existing property tax law has been marginalized, there is too many limitations, it failed to play its due role. Since reform and opening, the State Council promulgated the Interim Regulations on a series of property tax aspects of "The People’s Republic of China Interim Regulations on property taxes," "The People’s Republic of China Interim Regulations on vehicle and vessel usage tax," "The People’s Republic of China urban land use tax" and other related property tax laws. All the Interim Regulations no longer meet the requirements of the development of market with economic development. In view of this limitation, our country should be guided by the new principles, comprehensive reform of property tax, property tax laws to give full play to the function, to adapt to rapid economic and social development and promote a harmonious society.Quantity taxation principle in tax law has an important value, while the principle is in line with our tax reform reality as well as our property tax system reform process in a realistic choice, so it is necessary to amount to principles of taxation Narucaichan tax reform process.This paper focuses on the principle of capacity to tax the property tax laws in the positioning and value of property tax reform and the role of specific guidance. First of all, the property tax laws in China are described, made a comprehensive analysis, analysis of the deficiencies that exist in the current property tax; Second, the principle amount to taxation of property tax laws in China consideration of the principle of capacity to tax property tax law in China The application of value and volume of our existing property tax law in the absence of application of the principle to taxation and tax principles can make the amount of property tax reform on China’s role in guiding; Finally, in the amount of tax can be raised under the guidance of the principle of specific Reform, to make up for its shortcomings, in order to meet the regulation of property tax income gap function, to achieve substantive fairness, lay the foundation for building a harmonious society.更多还原