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《Journal of Nanjing Tech University(Social Science Edition)》 2018-04
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Legal Review and Effect Estimate of Farmland Occupation Tax:From Perspective of Principles of Tax Law

NIE Miao;School of Law,Jiangxi University of Finance and Economics;  
In the background of promoting farmland occupation tax legislation,we shall carry on a legal review of current rules with principles of tax law. From the principle of taxation by law,some key concepts such as farmland and occupancy are vague. For that reason,we need rules which are clear and accurate,but not just rules shifting from interim regulations to law. Different circumstances are treated the same,so it is hard to realize the principle of fair taxation. As a specific purpose tax,farmland occupation tax is more suitable to raise financial fund for farmland protection. Considering the characteristics of farmland occupation tax as a policy tool,it should take correcting negative as its primary goal,while adjusting farmland occupation behavior as an incidental goal,and return to the original features of its property tax,so as to realize the unification of formal justice and substantive justice in farmland occupation tax legislation.
【Fund】: 中国法学会一般项目“耕地占用税立法整体化研究”(CLS[2017]C13);; 法治江西协同创新中心青年课题“江西省精准扶贫的财税法保障研究”(FZJXQN2018010)
【CateGory Index】: D922.22
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