| “良法善治”视野下的房产税决策机制 |
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| 引用本文： | 耿颖.“良法善治”视野下的房产税决策机制[J].合肥师范学院学报,2014(4):38-42. |
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| 作者姓名： | 耿颖 |
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| 作者单位： | 北京大学法学院,北京100871 |
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| 摘 要： | 以保障纳税人财产权为本旨,税收法定原则兼具法律之形式与正义之实质,论证了合法税收活动的正当性。以法治视角观察,沪、渝两市制定地方政府规章扩大房产税的征税范围,违反了《立法法》有关税收基本制度法定和授权立法的规定。作为行政主导型决策的例证,房产税改革不仅在规则制定上存在价值和信息的双重缺位,还在规则执行中难以建立自觉遵从和稳定预期。因此,应当表里合一地推进房产税制的法治化,通过国家与纳税人的互动、协调和平衡,由税收“良法”推动国家“善治”。
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| 关 键 词： | 房产税改革 税收法定 决策机制 良法善治正当性 |
Decision Mechanism of House Property Tax under Good Governance with Good Law |
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| GENG Ying.Decision Mechanism of House Property Tax under Good Governance with Good Law[J].合肥师范学院学报,2014(4):38-42. |
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| Authors: | GENG Ying |
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| Institution: | GENG Ying (School of Law, Economy and Law, Peking University, Beijing 100872, China) |
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| Abstract: | With the aim to guarantee taxpayers＇ property right,tax statutory principle has both the form of law and the substance of justice,demonstrating the legitimacy of legal tax activity.Observed from the rule of law,Shanghai and Chongqing formulated local government regulations to extend the range of property taxation,which violated related regulations concerning basic system of law tax and delegated legislation in Legislative Law.As one case of administration-oriented decision,house property tax reform has dual deficiencies in value and information in the rule-making,but also some difficulty in conscious compliance and stable expectation in the rule implementation.Therefore,great work should be done to push forward the legalization of the house property tax,and through the interaction,coordination and equilibrium between the state and the taxpayer,good governance will be greatly promoted with the good rules of taxation. |
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| Keywords: | reform of house property tax tax regulations decision-making mechanism good governance with good law legitimacy |
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