术语“受益原则”的详细信息

英译术语:

benefit principle

汉语语境:

近年来，我国对房地产税功能问题的研究，往往局限于筹集公共财政收入、优化资源配置、调节收入分配差距等政府收益，忽视了对纳税人权益的研究。在“房地产税是否是变相增税”的公众关注背景下，学术观点与市场实践严重背离。分析这一背离背后的法理逻辑，就应回归纳税人权利这一税法的核心问题，确立房地产税的税款缴纳与受益更直接联系的受益税体系。这既需要明确税收法定原则和财产税受益原则，也需要选择好改革的突破口，最大限度地实现纳税人和政府的双重受益。

英语语境:

In recent years, studies on the function of real estate tax concentrate mainly on collecting public financial income, optimizing the allocation of resources, regulating income distribution gap and other government revenue, however, they neglect the rights and interests of the taxpayers. With the public concern “whether real estate tax is a disguised tax increase or not“ as the background, the academic viewpoint severely deviates from the market practice. To analyze the legal logic behind the deviation requires a return to the rights and interests of the taxpayers, establishing a benefit tax system which relates the real estate tax to benefit in a more direct way. To maximize the double benefit of the taxpayers and the government, it is necessary to define the tax statutory principle and the property tax benefit principle, and to make a breakthrough in the reform.