On Equal Rights Of Coequal Tax

《On the promotion of stable and healthy development of the real estate market》launched in2010, at the same time the stability of prices, it also to the stranger withinthe city brought the problem of "discrimination", the most typical city of Beijing forthe non-Beijing purchase of housing limited to the household registration offoreigners in Beijing. In fact, the question not limited to in real estate, including thequestions of personal income tax to payment, reduction, exemptions, refund, and soon, but also because of the different household registration of taxpayers, not the equalrights as taxpayers with the tax to the same city. Based on this, led to all regions, allareas, all sectors to discuss and get to the bottom a question: do we have equal rightswhen we tax coequal?So far, the perspectives of this issue to explore are often proceed from theperspective of economics, political science and sociology, and rarely considered fromthe perspective of the Law. In China, up to now, the books, literature of researchabout tax law and the rights of taxpayers, that have a certain degree of orientation onthe rights of the taxpayers, but no one of legal experts specializing in the question:With the tax should be the same right and the theory behind that, the formation of thecauses and the significance. Only a certain level, positive affirmation or negativenegation of the problem, and not from a theoretical depths of research to identify existor should abandon the theoretical basis and historical origins. Article intended by thesame tax whether it should be equal in power, how should the equal rights to study,in-depth study of taxpayers’ rights, especially analyze their right of equality. That inorder to improve China’s tax laws, the regulatory function of maximum performancein order to achieve its balance now of the interests of all parties needs.Progressive Discrimination, the article described, the first question: the same taxshould be equal in power? Then, the gradual solution and that my point of view. Thearticle focuses on the issue of different weights phenomenon is reflected by the control measures taken by the Government in the housing prices continued to risewith the tax, triggered extensive discussion and inquiry. First, with the tax should beequal in power is worthy of recognition, through its theoretical origin can know withthe equal rights of coequal tax is not proposed to from today. It is the initialunderstanding of the nature of the tax, By central idea in the thirteenth century to thesixteenth century, the prevalence of the Renaissance-natural rights, enrichment of it,and then legalized by the Social Contract Theory of the Enlightenment movement,Form today, we affirmed the "exchange", Finally, in the pursuit of nourishment of thehuman concept of fairness and justice, with the equal rights of coequal tax eventuallywas born. That is the equal rights of coequal tax to itself all human rights and socialneeds and a fair composition of these three components, which, are in line with thehistorical development trajectory and direction of social development. This concept isconducive to the full realization of human rights and fair done, and to meet the needsof the community. So, with the equal rights of coequal tax are worthy of recognitionconcept.Since been recognized necessary to determine its true the possible role of, whichis conducive to clarify its position and breadth of application. Article in the nextsection after the good experience of reality and abroad can know if the equal rights ofcoequal tax to achieve, and will certainly ensure that the equality of the rights oftaxpayers, at the same time helps to balance between rich and poor, its magnitude isvery optimistic. China’s distant history, many nations, a broad range of territory,different thinking and understanding of specific factors, resulting in the equal rightsof coequal tax on the basis of universal significance of certain aspects and areas havea more profound impact, not only conducive to the implementation of the humanrights advocates in China, at the same time help to correct some of China’sdeep-rooted ideological, and also be able to effectively quell the discontent of thenation’s real estate market, to reduce the discrimination of large cities foreigners.Good ideas is rare for a country wants to develop is to learn. But to learnsomething, whether we have the conditions of learning, how to learn, this is the nextstep of content, that is, how to effectively achieve the equal rights of coequal tax inChina. First of all, we must determine the feasibility of the equal rights of coequal tax in China, through the analysis of he equal rights of coequal tax ideological conditions,social conditions, legal conditions, the conditions of the ruling class and theexperience of the conditions, And China due to our history, economic, social andother reasons failed to achieve the same tax status of the right: There are causes andreasons for the failure to achieve a comparative analysis, The conclusion that theadvantages outweigh the disadvantages conditions in our country to achieve the equalrights of coequal tax, which means that the use of the existing conditions in ourcountry with the equal rights of coequal tax is not a dream.Can determine to achieve the equal rights of coequal tax in China, but thespecific operation requires a process, and need ways and means, that is the right pathto ensure its implementation. In this regard, the article summary, to help presentnational development, promote the full realization and development of human rightsin China to promote China’s development speed and processes, and early in thedeveloped countries in this area with international human rights standards.