建立健全我国家庭财产申报制度的若干问题  

A Number of Issues on Establishment and Improvement of China's Reporting System for Family Property

作　　者：倪才龙[1] 耿建[1] 

机构地区：[1]上海大学法学院,上海200444

出　　处：《上海大学学报（社会科学版）》2010年第2期42-52,共11页Journal of Shanghai University(Social Sciences Edition)

摘　　要：建立家庭财产申报制度的意义不仅体现在宪法、行政法、刑法、民法上,更重要的是体现在税法与社会保障法上。建立我国家庭财产申报制度,可以更加清晰地明确财产权,加强公民私权意识尤其是财产权意识,树立与市场经济相符合、与和谐社会相吻合的法律理念。家庭财产申报制度不仅会成为每位公民、每个家庭缴纳个人所得税、遗产与赠与税等财产税的基础,也会成为个人和家庭享受社会福利和保障的依据。因此,建立健全家庭财产申报制度,对于促进社会公平和正义、保障公民基本人权具有重大意义。建立健全我国家庭财产申报制度是一项分层次、庞大的系统工程。近期应尽快制定并实施《公务员家庭财产申报法》,时机成熟后再制定我国的《税收基本法》,规范除公务员以外的其他公民家庭财产申报的行为。在实施过程中,可以允许省、自治区、直辖市制定地方性法规或政府规章,根据本辖区公民的具体情况,分别实施管理。全国范围的家庭财产申报制度基本建立后,应及时制定与实施我国的《遗产与赠与税法》和《社会保障与福利法》,修订《个人所得税法》等。这也许是我国建立健全家庭财产申报制度的基本路径。The significance and value for establishing a reporting system for family property are not only embodied in constitutional, administrative, criminal and civil laws, but also embodied in tax and social security laws. By doing so, we can, in a more clear way, define the property right, strengthen the civic consciousness of private rights, especially the consciousness of the property right, and set up the legal concept that is consist- ent with the market economy and with the harmonious society. At the same time, it is an important basis for each citizen and each family, not only in paying property taxes such as personal income, estate and bestowal, but also in access to social welfare and security. Therefore, it is also vital for promoting social equity and jus- tice, and for protecting basic human rights of citizens. To establish and improve China＇s reporting system for family property is a large, hierarchical engineering. In a recent time, the ＂ Family Assets Reporting Act for Civil Servants＂ should be developed and implemented. And once the time is ripe, the ＂ Basic Law for Tax＂ should be developed so as to regulate the behavior of citizens other than civil servants in reporting family proper- ty. In the process of implementation, it is permitted that provinces, autonomous regions and municipalities en- act local laws or government regulations so that they can implement management respectively according different specific situations. After setting up basically a nationwide reporting system for family property, we should, in time, develop and implement the ＂Heritage and Gift Tax＂ and ＂Social Security and Welfare Law＂ , and amend the ＂Personal Income Tax Law＂. All this may be the basic path of establishing and improving China＇s reporting system for family property declaration system.

关 键 词：家庭财产 家庭财产申报制度 社会保障 纳税 

分 类 号：D922.223[政治法律—经济法学]