| 我国财产征收程序的评价与重构 |
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| 引用本文： | 脱剑锋,杨宝伟.我国财产征收程序的评价与重构[J].兰州大学学报(社会科学版),2011,39(2). |
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| 作者姓名： | 脱剑锋 杨宝伟 |
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| 作者单位： | 兰州大学,法学院,甘肃,兰州,730000 |
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| 基金项目： | 教育部社科规划基金项目 |
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| 摘 要： | 我国现行有关财产征收的立法虽然规定了征收程序,但存在重大疏漏和严重缺陷,特别是在公共利益的审核认定、征收补偿以及救济等关键程序方面存在严重不足,这对征收实践产生了很大的负面影响.因此,建构公正、合理、完善的财产征收程序,对于规范公权、保护私权,以及维持私人利益与公共利益的平衡至关重要.
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| 关 键 词： | 财产征收 征收程序 公共利益 征收补偿 救济程序 |
Property Taxation: Evaluation and Reconstruction |
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| TUO Jian-feng,YANG Bao-wei.Property Taxation: Evaluation and Reconstruction[J].Journal of Lanzhor University(Social Sciences),2011,39(2). |
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| Authors: | TUO Jian-feng YANG Bao-wei |
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| Institution: | TUO Jian-feng YANG Bao-wei (School of Law,Lanzhou University,Lanzhou 730000,China) |
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| Abstract: | China's current legislation concerning property taxation,for all its detailed regulations on taxation procedure, is defective in such pivotal aspects as public interest confirmation,tax complementation and relief-giving. These limitations have negative influences on the taxation practice.Thus,the construction of a fair,feasible and ideal taxation procedure is of great significance to the regulation of public rights,the protection of private rights and the balancing of the state and private interests. |
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| Keywords: | property taxation taxation procedure public interest tax complementation relief |
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