| 现行费税体制下开征物业税不具有法律正当性 |
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| 引用本文： | 魏盛礼,罗卫国.现行费税体制下开征物业税不具有法律正当性[J].南昌大学学报(人文社会科学版),2007,38(6):37-41. |
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| 作者姓名： | 魏盛礼 罗卫国 |
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| 作者单位： | 1. 南昌大学,法学院,法律学系,江西,南昌,330031
2. 江西经济管理干部学院,工商管理系,江西,南昌,330200 |
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| 摘 要： | 包括物业税在内的任何征税,都是对公民合法私有财产权的强制性剥夺。只有具备法律上的正当性的征税行为,才不至于异化为对公民私有财产权的侵犯。我国拟议中的物业税立法层级太低,隐含了对债务征收财产税的悖论,在内容上有重复征税的重大嫌疑。在未改革现行房地产税费体制下匆忙开征物业税,缺少法律上的正当性。
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| 关 键 词： | 物业税 财产权 征税权 法律上的正当性 |
| 文章编号： | 1006-0448(2007)06-0037-05 |
| 修稿时间： | 2007年10月10 |
Justification of Law Is Needed in Imposition of Property Tax in Present System of China's Real Estate Tax and Fee |
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| WEI Sheng-li,LUO Wei-guo.Justification of Law Is Needed in Imposition of Property Tax in Present System of China''''s Real Estate Tax and Fee[J].Journal of Nanchang University(Humanities and Social Sciences),2007,38(6):37-41. |
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| Authors: | WEI Sheng-li LUO Wei-guo |
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| Abstract: | All taxes including property tax made from depriving citizens of lawful private property rights in compulsory.Only taxation possessing the legitimacy of the law will not become a violation of private property rights.Property tax law in setting up legally ranks too low,implicates the paradox of taxation levied on debt,and includes serious suspects of repeated tax.Imposing property tax lacks of justification of law before system reform of China's real estate tax and fee. |
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| Keywords: | property tax property right justification of law power to levy taxes |
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