从非和谐到和谐——财产税法律体系的解构与重塑

财产税法因其固有的、为其他税法所不能替代的功能,是一国税法体系中不可或缺的重要组成部分。我国现行财产税法律体系过于滞后薄弱。对我国现行财产税法律体系进行全面、深入地解构表明:我国应在财政民主主义和财政联邦主义理念下重塑财产税法律体系,从非和谐走向和谐。

From Confusion toward Harmony——Deconstructing and Reshaping the Property Tax Law System in China

Although the property tax law in modem society is no longer as brilliant as it used to be in history,it is still a necessary and important component of the tax law system in any country because of it's inherent functions which can not be substituted by any other tax law.It is such a pity that China's current property tax law system is too dated and immature.Thorough an in-depth and comprehensive decoustruction of China's current property tax law system,this article argues that confusion is the crux of the problem.Since it is time to reform China's property tax law system from confusion toward harmony,this article reshapes China's property tax law system according to the idea of financial de- mocracy and the principle of fiscal federalism at the end.