房产税授权立法之“经济合法性”研究

Real estate tax authorized legislation of “Economic legitimacy”of:property rights and equality rights debate

经济合法性有形式合法性和实质合法性两个维度。其中,实质合法性的向度由自然法传统所开立,其探求形而上的根本道德原则和伦理规范,合法性即合乎正义;形式合法性的进路由实证主义传统所创生,其追求可核实的形式逻辑结构的确定性和可预期性,合法性即合实定法。基于财产权保障的立点来检讨房产税授权立法的形式合法性,该授权立法与中国实定法的规则体系显有未洽;从平等权实现的观察点来检视房产税授权立法的实质合法性,房产税试点方案的实质正当性低度自足。在中国形式法治的场境下,注重形式规则体系的权力规导功能,在尊重市民社会自然生长的基石上培育一个开放的公共意见交互平台,以期实现合法性两个向度的合意张合,堪为重构合法性的一个可欲路向。

Economic legitimacy can be divided into form of legitimacy and substantial legitimacy. Substantial legitimacy to be opened by the tradition of natural law,the form of legitimacy was created by routing positivism tradition. To review the form legitimacy of authorized legislation of property tax from a property rights perspective,the authorized legislation system of rules and China's laws are not consistent.In the context of the formal rule of law in China,formal rules of system power to guide function should be paid attention,at the same time,an open interactive public opinion platform should be fostered. The reasonable combination will be able to achieve the two dimensions of legitimacy,may be a feasible way to reconstruct the legitimacy of our real estate tax.