从税收公平原则看我国房产税制改革-法律学专业论文.docxVIP

Abstract Taxes are the economic bases of the government machine. Tax fairness is a concrete manifestation of fairness and justice which the laws always pursue in the field of taxation. It originated in the United Kingdom. William Petty explained the principles of tax fairness first, then Adam Smith raised tax fairness to the level of theory, made his famous four principles of tax-equality, economy, convenience and determination. Adolf Wagner developed the four principles of tax of Adam Smith. He combined the four principles of Adam Smith into the principle of tax administration and the principle of social justice. In the modern tax theory, the principles of tax fairness includes substantial fairness of tax and procedural fairness of tax. And the general principle of tax, the amount of energy taxation principles and the principle of equality of taxation are important parts of tax fairness. As a kind of property tax, house tax is levied on houses, based on housing tax residual value or rental income. In the field of real estate tax, the principle of tax fairness has the function to refrain speculation, demand for housing security, regulate Chinas real estate market. The Chinese government has introduced a series of macro-control measures to adjust the real estate market, including the house tax reform. Chongqing and Shanghai were included into the first experiment cities introducing individual housing property tax. However, in the current property tax system, there exists vacancy in the fairness of tax procedures and tax entities. This absence of principle of tax fairness is mainly attributed to the obstruction from the vested interests and property tax reform interference caused by multiple goals. I believe that tax fairness should be the most fundamental goal of housing tax reform. From the tax fairness perspective, this article is intended to explain and introduce the author’s some views by comparing relevant provisions on these issues about estate tax regime one