现行费税体制下开征物业税不具有法律正当性  

Justification of Law Is Needed in Imposition of Property Tax in Present System of China's Real Estate Tax and Fee

作　　者：魏盛礼[1] 罗卫国[2] 

机构地区：[1]南昌大学法学院法律学系,江西南昌330031 [2]江西经济管理干部学院工商管理系,江西南昌330200

出　　处：《南昌大学学报（人文社会科学版）》2007年第6期37-41,共5页Journal of Nanchang University(Humanities and Social Sciences)

摘　　要：包括物业税在内的任何征税,都是对公民合法私有财产权的强制性剥夺。只有具备法律上的正当性的征税行为,才不至于异化为对公民私有财产权的侵犯。我国拟议中的物业税立法层级太低,隐含了对债务征收财产税的悖论,在内容上有重复征税的重大嫌疑。在未改革现行房地产税费体制下匆忙开征物业税,缺少法律上的正当性。All pulsory. Only taxati Property tax law in serious suspects of taxes includin on possessing g property tax made from depriving citizens of lawful private property rights egitimacy of the law will not become a violation of private property setting up legally ranks too low, implicates the paradox of taxation levied on repeated tax. Imposing property tax lacks of justification of law before system debt, and inc comghts. ludes reform of China＇ s real estate tax and fee.

关 键 词：物业税 财产权 征税权 法律上的正当性 

分 类 号：D923.2[政治法律—民商法学]