上海、重庆试点开征房产税何以能够通过宪法之门  

Why as a Pilot Projectg,Collecting Real Estate Tax in Shanghai and Chongqing can be Through Constitutional Test

作　　者：欧爱民[1] 

机构地区：[1]湘潭大学法学院,湖南湘潭411105

出　　处：《湘潭大学学报（哲学社会科学版）》2012年第1期54-59,共6页Journal of Xiangtan University:Philosophy And Social Sciences

基　　金：国家社科基金项目"中国宪法事例分析的类型化研究"(09BFX016)阶段性成果

摘　　要：2011年1月28日,上海、重庆两地试点开征房产税,引发了社会舆论的广泛关注,其中不乏反对之声。在各种质疑声浪中,开征房产税违宪的观点最引人注目。持此观点的人认为:开征房产税违背了法律保留原则、平等保护原则、比例原则,应当缓行。但从专业的宪法角度而言,上述质疑值得商榷。虽然沪渝两地所采取的举措并非尽善尽美,但仍能通过上述宪法原则的检验,开征房产税虽然对公民的财产权构成了限制,仍处于立法裁量许可的范畴,是合宪有效的。不过,加快税收民主化进程已势在必行。On January 28,2011, as a pilot project, collecting real estate tax in Shanghai and Chongqing caused a wide range of attention by social public opinion,in which there exist opposition. Among all kinds of opposition,the opinion that collecting real estate tax is unconstitutional is the most conspicuous. The people with such opinion think that collecting real estate tax violated legal retain principle, equal protection principle and prepotion principle, so it shouidnt be implemented immediately. While in the view of professional constitution, above-mentionde opposition is worth discussion. Although the measues took by Shanghai and Chongqing are not perfect, they can still be through the test of above - mentionde constitutional pficinciples. Though collecting real estate tax limits citizens＇ prop-erty rlght,it is still within legislative discretion,which is constitional and valid. But speeding up the process of tax democratization is imperative.

关 键 词：房产税 法律保留 平等保护 比例原则 

分 类 号：DF2[政治法律—宪法学与行政法学]