我国征收房产税之合法性研究

【作者】 罗劲；

【导师】 潘伟杰；

【作者基本信息】 复旦大学 ， 宪法学与行政法学， 2011， 硕士

【摘要】 近年来,我国房价一路飙升,几近疯狂,政府频频出手调控,却收效甚微。“房产税”正是在这样的背景下,映入人们眼帘的。房产税这一旧有的税种,在新形势下,被赋予了楼市调控新职能,但随之而来的,却是声声质疑与反对之声。对一种秩序或一项制度合法性的追问,是人们对其进行评判或认识的起点和焦点,具体到房产税征收的问题上,亦是如此。当前社会各方对其观点不一,争论的焦点就在于征收该税是否合法?为此,研究我国征收房产税的合法性问题,有其现实必要性。同时,我国房产税征收的现实也正是我国税收和宏观调控领域现实的一个缩影,对其合法性进行研究,必会为推进我国这些领域的法治化进程作出些许贡献,有其一定的理论价值和现实价值。何为合法性?本文认为合法性是正当性与合法律性的统一,一种秩序或一项制度的合法性不仅是建立在其合法律性的基础之上的,更是建立在其正当性的基础之上的,因此对我国征收房产税的合法性研究一定要避免陷入对合法性狭义的理解,跳出合法律性的桎梏。然而,正当性也不能取代合法性,更不能掩盖合法律性。征收房产税有其正当性但并不能由此当然地推导出其具备合法律性,征收房产税的正当性恰恰需要其合法律性的维护。因此我国征收房产税的合法性问题,必须从正当性和合法律性两方面进行考量,二者缺一不可。由此,本文以我国征收房产税收是否具备合法性为主线进行展开,从政治、经济、社会等角度证成我国征收房产税具有正当性,又通过确立税收法定与税收公平两大评判标准来论证征收该税尚存诸多合法律性缺陷,从而认为目前我国征收房产税存在合法性瑕疵。同时,征收该税的合法律性缺陷,必将会侵蚀其正当性基础,从而影响社会民众的认同和服从。在对征收该税合法性瑕疵进行分析和归纳的基础上,本文认为无论是税收授权立法的缺陷还是税负设计的不公平等问题,其症结在于我国征税权的配置不当、纳税人权利的空白、税收立法程序的缺失及监督的缺位,实乃一国宪政层面的问题,因而要完善我国征收房产税中存在的合法性问题,实现征税合法化,就必须将其置于我国宪政框架内,构建房产税征收立法的法治路径。就此,本文针对我国即将全面推行房产税新政提出了若干完善之策和路径设计先立宪后治税,这是法治国家应有的法律逻辑,通过对我国征收房产税合法性问题的研究,我们能从中感悟到改革更应纳入一国宪政框架内实施的重大意义,希望该研究能对今后我国推进税收和调控领域的法治化建设作出些许的贡献。更多还原

【Abstract】 In recent years, China’s housing prices soared, almost crazy, Government’s regulation frequently shot, but with little success. In this context, "Property tax" catches people’s eyes. Property tax is the old tax, in the new situation, it has a new control function of macro-control to the property market, but it is questioned and objected again and again. On questioning of the legitimacy of an order or a system, the people to judge or know their starting point and focus, specific to the issue of property tax levy, is also true. The community have different views to property tax levy, the focus of debate on the legality of the tax is levied? So that, research the issue on legality of property tax levy, it has practical necessity. Meanwhile, the reality of our property tax levy is also the reality of the field of taxation and macro-control, to study its legitimacy, it has a theoretical and practical value.What is legitimacy? This paper argues that the legitimacy is the the unity of legitimacy and legality, the legitimacy of an order or a system is not only built on the basis of its legality, more is built on the basis of its legitimacy.Therefore the legitimacy of property tax’s research must avoid falling into the narrow understanding of the legitimacy, out of the legality’s shackle. But the legality can not be replaced with the legitimacy, the legitimacy can not hide the legality. Property tax has its legitimacy, but it isn’t the course to have derived its legality, the legitimacy of property tax need precisely the maintenance of its legality. Therefore, our property tax levy must consider on the legality and the legitimacy, neither is dispensable. Thus, this paper started on the main line of China’s property tax levy has the legitimacy or not, and justify the legitimacy of property tax from the political, economic and social point of view, and demonstrate this tax surviving many defects through the establishment of two major evaluation criteria,that is the legal and fairness of tax levy.So that the legitimacy of property tax has a lot of flaws. At the same time, the tax levy have deficiencies of the legality, that will erode its legitimacy, thus affecting the social people’s recognition and obedience. Based on the analysis and induction of the defect legality of the tax levy, this paper argues that whether the defects of tax authoritie’s legislative or the unfair in the design of the tax burden on equality issues, the crux of the problem is misallocation of taxing authority, the blank of taxpayers’rights, the absence of the tax legislative process and the absence of supervision, exercise in a country of constitutional dimension, thus to improve the legitimacy issue in the property tax levy and realize the tax legalized, it must be placed in our constitutional framework and building the legislation path of property tax levy. In this way, this paper is about the design of the path to improve the full implementation of the new policy of property tax. After the constitutional building and government tax, which should be the legal logic of the rule.We came to realize the significance that the reform in a country should be included within the framework of the implementation of the constitutional through the legality of property tax research, this study hope make a little contribution to China that advance the rule of law in the field of taxation and macro-control in the future.更多还原