我国房产税立法权研究

发布时间：2018-11-04 16:04

【摘要】：自2011年1月28日起，重庆市政府、上海市政府先后明确将正式试点开征房产税。对于房产税的征收，各界人士众说纷纭。从法学的角度来看，这次的房产税征收存在着一定的法律问题。《中华人民共和国立法法》第8条规定，有关税收的基本制度只能制定法律。而我国这一次的房产税征收是由国务院指定重庆和上海以制定地方性法规的方式来执行的，是和我国《立法法》的相关规定不符合的。从授权立法的角度来看待这个问题，也是违反授权立法的相关理论的。在我国，授权主体是国家立法机关，我国的立法机关主要是全国人大及其常委会。而国务院不是我国宪法中规定的立法机关，其不具备授权主体资格。但是此次国务院却授权重庆、上海市政府制定法规征收房产税，这是违反授权立法相关规范的。同时，此次征收房产税也是违反了我国宪法的基本原则的，如人民主权原则、权力制约原则以及法治原则。我国宪法规定，公民的合法的私有财产不受侵犯。而此次征收房产税没有通过正当的立法途径，构成了对于我国公民财产权的侵犯。另外，分析一下国外相关的税收立法，我们会发现，国外有关税收的基本问题都是由宪法规定的，，而我国宪法中对于这些问题则没有规定，仅仅规定了公民有依法纳税的义务。在具体立法模式方面，西方主要国家一般都通过税收基本法来规定有关税收的基本问题，而我国则主要通过行政机关的授权立法。通过研究，本文认为，对于房产税的征收，应该由立法机关通过制定法律的形式来执行。
[Abstract]:Since January 28, 2011, Chongqing Municipal Government, Shanghai Municipal Government has made it clear that the formal pilot levy of property tax. For the collection of property tax, people from all walks of life divergent views. From the point of view of law, there are some legal problems in the collection of property tax. Article 8 of the Legislative Law of the people's Republic of China stipulates that the basic system of taxation can only be enacted. However, the collection of property tax in China this time is carried out by means of local laws and regulations appointed by the State Council in Chongqing and Shanghai, which is inconsistent with the relevant provisions of the Legislative Law of our country. From the perspective of enabling legislation, it is also a violation of the relevant theory of enabling legislation. In our country, the main body of authorization is the national legislature, and the legislative organ of our country is the NPC and its standing committee. The State Council is not the legislative organ stipulated in the Constitution of our country, and it does not possess the qualification of the authorized subject. But this time, the State Council authorized Chongqing, the Shanghai municipal government to enact laws and regulations to levy property tax, which is in violation of the relevant rules of the enabling legislation. At the same time, the levying of real estate tax violates the basic principles of our constitution, such as the principle of people's sovereignty, the principle of power restriction and the principle of rule of law. Our constitution stipulates that the lawful private property of citizens is inviolable. This property tax has not passed the proper legislative approach, which constitutes an infringement of Chinese citizens' property rights. In addition, by analyzing the relevant tax legislation in foreign countries, we can find that the basic issues of taxation in foreign countries are all stipulated by the Constitution, but there are no provisions on these issues in the Constitution of our country, which only stipulates that citizens have the obligation to pay taxes according to law. In the specific legislative model, the main western countries generally through the basic law of taxation to provide for the basic issues of taxation, while China is mainly through the executive authority to legislate. Through research, this paper holds that the collection of property tax should be carried out by the legislature through the formulation of laws.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D920.0;D922.22

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