耕地占用税的规范审查与实施评估——基于税法基本原则的分析  

Legal Review and Effect Estimate of Farmland Occupation Tax:From Perspective of Principles of Tax Law

作　　者：聂淼 NIE Miao(School of Law,Jiangxi University of Finance and Economics,NanChang 330013,China)

机构地区：[1]江西财经大学法学院,江西南昌330013

出　　处：《南京工业大学学报（社会科学版）》2018年第4期33-43,共11页Journal of Nanjing Tech University：Social Science Edition

基　　金：中国法学会一般项目"耕地占用税立法整体化研究"(CLS[2017]C13);法治江西协同创新中心青年课题"江西省精准扶贫的财税法保障研究"(FZJXQN2018010)

摘　　要：在我国推动耕地占用税立法的时代背景下,有必要运用税法基本原则,对耕地占用税现行规则进行规范审查。基于税收法定原则,耕地占用税制度中的耕地、占用等核心概念均缺乏明确性,未来在立法时应避免制度平移的简单做法,尽可能做到规则的明确与细致。从税收公平原则出发,现行规则未能对耕地占用的时间、质量与价值等因素加以区别,难以实现实质正义的要求。作为特定目的税的耕地占用税,在对耕地占用行为的调节上显得乏力,而在保护耕地的资金筹集方面则能够发挥一定作用。考虑耕地占用税这一政策工具的特性,应将矫正负外部性作为其首要目标,而调节耕地占用行为则作为附带目标,并且回归其财产税的本来面目,以期实现耕地占用税立法中形式正义与实质正义的统一。In the background of promoting farmland occupation tax legislation,we shall carry on a legal review of current rules with principles of tax law.From the principle of taxation by law,some key concepts such as farmland and occupancy are vague.For that reason,we need rules which are clear and accurate,but not just rules shifting from interim regulations to law.Different circumstances are treated the same,so it is hard to realize the principle of fair taxation.As a specific purpose tax,farmland occupation tax is more suitable to raise financial fund for farmland protection.Considering the characteristics of farmland occupation tax as a policy tool,it should take correcting negative as its primary goal,while adjusting farmland occupation behavior as an incidental goal,and return to the original features of its property tax,so as to realize the unification of formal justice and substantive justice in farmland occupation tax legislation.

关 键 词：耕地占用税 税收法定 税收公平 比例原则 

分 类 号：D912.2[政治法律—民商法学] D922.6[政治法律—经济法学]