我国税制改革法治化问题初探——以房地产业“营改增”试点为例  

Research on China's Taxation Reform under the Rule of Law-Taking for Example the Transformation from the Business tax to the Value-added Tax in the Estate Market

作　　者：卢亮[1] 

机构地区：[1]吉林大学法学院,吉林长春130012

出　　处：《学术探索》2017年第6期77-81,共5页Academic Exploration

摘　　要：营业税改征增值税(以下简称营改增)是我国深化财税体制改革的重要组成部分。但是,全国推开的房地产业营改增试点存在合法性问题。我国目前政府主导的税制体系和税收立法机制是导致改革试点合法性不足的主要原因,并实际上造成了最高立法机关税收立法权被架空,行政税收立法权缺乏制约,公民的税权利未能真正确立和有效救济的严重制度缺陷。为建立现代税制,促进税制改革纳入法制轨道,应该结合宪政主义税制的基本要求,对我国现行税制进行宪法改造、法律改造和配套制度改革。The transformation from the business tax to the value - added tax in the estate market is a very important part of deepening finance and tax reformation in China. However, the experimental projects of transformation from business tax to VAT that has expanded all over the country is sick in legitimacy. The chief culprit is the government - leading tax system and tax legislative mechanism. And this has led to serious consequences such as making the highest legislatures a figment in tax legislation; the weak supervision on the administrative legislation power, and the deficiency of the tax rights and judicial relief for the citizen. To build the modern tax system and lead the tax reform to the path of the rule of law, we should reform the tax system by revising the constitution, the law and the relevant legal system under the rules of the constitutionalism taxation ideas.

关 键 词：房地产市场 营改增试点 宪政主义税制 

分 类 号：D922.29[政治法律—经济法学]