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《中华人民共和国车船税法》(下文简称《车船税法》)将于2012年1月1日起正式实施。新的车船税从法律的层次对公权力的财产征税权进行了规定,虽然从整体层面上对大部分纳税人的税负负担并没有实质上的影响,但是此法的诞生却有着重要的积极意义。它显示了程序正当的必要性,体现了税法法定主义。但车船税过多地被赋予了国家政策的目的,而忽视了车船税作为财产税之一所应当具有的调节社会贫富分化的目的,在部分情况下违反了税收公平性原则。
“The People’s Republic of China Travel and Vessel Tax Law” (hereinafter referred to as “Travel Tax Law”) will be January 1, 2012 came into effect. The new travel tax stipulates the tax-collecting right of public power from the legal level. Although it does not have a substantial impact on the tax burden of most taxpayers on an overall level, the birth of this law has an important Positive meaning It shows the need for procedural justification and reflects tax law statutoryism. However, the excessive travel tax has been given the purpose of national policy, while neglect the travel tax as one of the property tax should have the purpose of regulating the social polarization between rich and poor, in some cases violates the principle of tax fairness.