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本文从社会热点问题“加名税”入手,对这一问题进行了深入的分析研究,探讨了我国契税在税理与法理方面的差异。文章主要以社会现象为切入点,通过文献研究、实地调研等研究方法从税理和法理两方面分析“加名税”的征收是否合理合法,继而显现出项目研究的理论与实际意义,最后得出相关结论。本文认为“加名税”从税理方面分析是符合税法规定也是符合税理要求的,是合理合法的;从法理方面分析则因为税法中的赠与与民法中的赠与的实际内涵有着差别所以,税法中的规定在法理的解释并不十分适用,而现实中免征房产证“加名”的契税的政策也是考虑了这一差异和我国实际情况作出的决定。
This article starts with the social hot issues “name tax ”, analyzes and studies this question in depth, and probes into the differences between taxation and jurisprudence in the deed of our country. The article mainly takes the social phenomenon as the starting point and analyzes whether the collection of the “additional tax” is reasonable and legal from the aspects of taxation and jurisprudence through literature research and field investigation, and then shows the theoretical and practical significance of the project research, Finally draw the relevant conclusion. This paper argues that “tax by name ” from the tax analysis is in line with the provisions of the tax law is also in line with tax requirements, is reasonable and legal; from the legal aspects of the analysis because of the tax law and gift of civil law in the actual meaning of the difference Therefore, the provisions of tax law are not very applicable to the interpretation of jurisprudence. In reality, the policy of exempting the deed of real estate license “addition of name ” also takes into account this difference and the actual situation in our country.