摘要
房地产税被纳入立法任务以来,学界的持续关注使其理论研究框架和重点日渐明晰。相关研究成果不断丰富,且就该问题的关键点和基础面逐渐达成共识,认为房地产税必须与法治原则高度融合、与法治体系深度衔接、与法治经济同频同步,在法治与信用的天然关联的基础上,构建信用法治下的适合中国国情的现代化房地产税制成为时代要求。然而,在实践领域,对房地产税释放调控功能的主张仍持审慎态度。通过对市场经济下信用与法治内在关联的探讨,认为房地产税可依循信用法治理路突破实践困局,构建其实践机理。将信用理论及其实践模式引入纳税能力范畴的重构,结合"量能课税"原则有针对性地规范信用体系对房地产税征收的效度与信度,并以信用体系为基础搭建房地产税的配套法治体系。在此基础上,为信用法治引入区块链科技来提升治税效能与降低征收风险,以保障房地产税的价值定位和实践进路的科学建设与顺利展开。
Since the real estate tax became one of the legislative tasks,its theoretical research framework and key points are increasingly clear under the continuous attention of the law circle.Relevant research results are fruitful,and consensus has been gradually reached on the key points and basic aspects of this issue.People believed that real estate tax must be highly integrated with the law principle,tightly connected with the law system,and synchronized with the law economy.On the basis connection of the law and credit,it is the requirement of the times to construct a modern real estate tax system which fits China's national conditions.However,in the field of practice,the attitude towards the proposition of the regulation function of real estate tax release is still cautious.Through discussing the internal relationship between credit and law under market economy,the authors believe that real estate tax can break through the practical dilemma and construct its practical mechanism in accordance with the rule of credit.The credit theory and its practice mode should be introduced into the reconstruction of the tax-bearing capacity category.Combining with the "ability-to-pay principle of taxation",the validity and reliability of the real estate tax levy in the credit system can be regulated.On the basis of credit system,the supporting legal system of real estate tax will be established.On this basis,the technology of block chain is introduced for the credit rule of law to improve the efficiency of tax administration and reduce the risk of tax collection,so as to ensure the value orientation of real estate tax and the scientific construction and smooth development of the practical approach.
作者
陈兵
孙赫泽
CHEN Bing;SUN He-ze(School of Law,Nankai University,Tianjin 300350,China;School of Law,Tianjin University,Tianjin 300072,China)
出处
《东北师大学报（哲学社会科学版）》
CSSCI
北大核心
2019年第5期36-45,F0002,共11页
Journal of Northeast Normal University(Philosophy and Social Science Edition)
基金
天津市哲学社会科学规划基金重点项目(TJFX18-002)
中央高校基本科研业务费南开大学2019年度重大课题
关键词
信用法治
房地产税
价值定位
实践进路
区块链科技
Credit Legal System
Real Estate Tax
Value Orientation
Practical Approach
Block Chain Technology
