房地产泡沫的税法规制研究-法律·经济法学专业论文.docxVIP

摘 要 由于税法的实质是对有限的社会财富以税收的方式进行公开的调整分配，尽 可能的达到公平合理；而房地产泡沫的实质是让有限的社会财富在国家、狭义个 人（购房居住者、投资购房者、房地产开发商）之间，向投资购房者、房地产开 发商高速聚集，故决定了税法对房地产泡沫具有天然性的规制作用。由于房地产 泡沫存在严重的危害性，故有予以规制的必要性。而在众多的规制对策中，对税 法的需求是重要的、不可缺少的，究其原因是因为税法在规制房地产泡沫中的作 用是治本性的主流作用。虽然税法的这一作用份量较重，但切不能独立于其他规 制对策之外，应谋求最优化作为。应是将它置于由诸多规制对策构成的系统环境 下，在各类对策资源共享的情况下，实现优化作为，达到标本兼治的效果。 通过阐述税收立法和税收执法的观念重新构建，得出规制房地产泡沫的税法 理论对策：税收立法的指导思想应为以债务关系作为最基本的、最中心的税的法 律关系；税收立法的思路应是税收在环节上的动态安排与在地域上的差别性处理 相结合，以保证实际税负对象符合规制对策系统环境下的税收立法目标。只有这 样，才能保证税法设计得当，做到税收立法作为的优化。税收执法的基本原则应 为税收法律主义和税收公平主义；税收执法的措施应是在相关税收信息最大透明 前提下，人性化地整合诸税种的征收手段，实施一体化管理，以保证执法效果符 合规制对策系统环境下的税收执法目标。只有这样，才能落实税收的征收管理措 施，做到税收执法作为的优化。 关键词：房地产泡沫；税法；税收立法；税收执法 ABSTRACT The essence of the tax law is to adjust and distribute publicly the limited wealth of society in the revenue manner so as to achieve a fair and reasonable taxation. The essence of the real estate bubble is that the limited wealth of society is made in be gathered rapidly towards investment property buyers and real estate developers between the nation and the individuals, such as housing dwellers, investment property buyers and real estate developers. Therefore, it is decisive that the tax law plays the natural role of regulating and restraining the real estate bubble. It is necessary to regulate and restrain the real estate bubble because of its serious harmfulness. Among so many regulating and restraining counter measures, the tax law is important and indispensable because it plays a major role in doing this. In spite of its importance, the tax law will not be independent of other measures, and it must seek for optimization, that is to say, to be placed under the systematic environment made up of plenty of legislation and restraint measures and the conditions of the sharing of resources of all kinds of measures to realize optimization in order to achieve the effect of tackling the problem both on the surface and at the root. This paper summarizes the theoretical counter measures of the tax law of regulating and restra