房产税试点立法与税收立法权的法律规制

Real estate industry tax legislation experiment and tax collection legislation right's legal regulation

上海、重庆两地房产税试点立法引起业界对地方房产税收立法权的合法性质疑。本文从地方税收立法权的法律界定入手,深入分析探讨此次试点立法之所以引起合法性质疑的制度性原因,进而提出遵守税收法定主义、明确税收立法权的法律界定、限制地方税收立法权等完善制度的建议和看法。

The pilot legislation on house tax in Sha-nghai and Chongqing has aroused queries about the legality of local legislative power on house tax.This paper starts from the definition of the local power on tax legislation,and further analyses the institutional reasons why this pilot legislation has caused queries about the legality.At last,it puts forward some suggestions to perfect the institutions,like obey the legal doctrines on tax and to put into operation,stricter legal definition of legislative power on tax,and the limitation the local power on tax legislation,etc.