财产税制度的分配逻辑及法学解构  

Allocation Logic and Legal Deconstruction of Property Tax System

作　　者：胡翔 Hu Xiang

机构地区：[1]首都经济贸易大学法学院

出　　处：《法学》2023年第4期162-173,共12页Law Science

基　　金：国家社会科学基金重大项目“促进收入公平分配的财税法制创新研究”(项目编号:13&ZD028);2022年度中国法学会部级法学研究课题“法治语境下财产税制度改革的理论支撑与路径选择”[项目编号:CLS(2022)D40]的终期成果。

摘　　要：财产税制是我国新时期税制改革的薄弱环节,其制度调整过缓的深层原因在于对财产税的分配逻辑不够明晰。财产税的历史发展趋势表明,调节分配已成为其制度的核心功能,可从价值取向、功能定位、关联场域等方面明确财产税的分配内涵,进而为制度设计找准逻辑基础。制度变革需从规范层面发轫,基于对财产税主体、客体、行为等要素进行的法学解构,统筹税收关系内部的利益分配与外部的可能影响。为了回应我国加快推进共同富裕的政治呼吁,财产税制度改革宜以调节财产分配作为主要目标,在此基础上进一步完善财产税制度的法律框架,同时基于财产税制度具备较强的外部影响,还须重视相邻领域制度的配套与协同。The property tax system is the weak link of the tax system reform in the new period of our country,and the deep reason for the slow adjustment of its system is that the distribution logic of property tax is not clear enough.The historical development trend of property tax shows that regulating distribution has become the core function of its system.We can consider clarifying the distribution connotation of property tax from the aspects of value orientation,functional orientation and related fields,so as to find the logical basis for system design.Because the system reform needs to be started from the normative level,based on the legal deconstruction of the main body,object and behavior of property tax,the design of property tax system should coordinate the internal benefit distribution and external possible influence of tax relationship.In response to the institutional reality of accelerating common prosperity in China,the reform of property tax system should take the adjustment of property distribution as the main goal,on this basis,further improve the legislative quality of property tax system.In addition,due to the strong external influence of the property tax system,we should also attach importance to the matching and coordination of systems in adjacent fields.

关 键 词：共同富裕 财产税制改革 分配功能 规范解构 

分 类 号：F812.42[经济管理—财政学]