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“物业税”一词首次出现在人们的视野,是在2003年10月,十六届三中全会通过的中共中央《关于完善社会主义市场经济体制若干问题的决定》中,但是时至今日,物业税依然是一个模糊不清的话题。笔者认为,物业税的开征具有极为重要的现实意义,物业税的立法是我国法治化进程的必然。从法学角度对物业税进行研究实属必要,特别是在具体的物业税法律制度设立之前,应先行确立物业税的立法价值。本文研究的核心和创新之处就在于确立物业税的立法价值,并以此为导向建立起具体的物业税法律制度。
The term “property tax” first appeared in people’s perspective in the “Decision on Some Issues Concerning Perfecting the Socialist Market Economic System” passed by the Third Plenary Session of the 16th CPC Central Committee in October 2003, but from time to time Today, the property tax is still a vague topic. The author believes that the introduction of property tax has an extremely important practical significance, the legislation of property tax is the inevitable process of the rule of law in our country. It is necessary to study the property tax from the perspective of jurisprudence. In particular, before the legal system of property tax is established, the legislative value of the property tax should be established first. The core of this study and innovation lies in establishing the value of the property tax legislation, and as a guide to establish a specific legal system of property tax.