房地产税制度设计中的合宪性控制  

The Constitutionality Control in the Design of Real Estate Tax

作　　者：宋奕辰 Song Yichen(School of Law East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学法律学院,上海200042

出　　处：《北京化工大学学报（社会科学版）》2022年第2期54-62,共9页Journal of Beijing University of Chemical Technology(Social Sciences Edition)

摘　　要：在财产权的保护范围从单纯物之所有权向涵盖整体金钱利益扩张之后,作为财产权限制的房地产税因而需要受到宪法的检视。完善税制结构应当被确立为开征房地产税的核心目标,其在具备充分正当性的同时也能够被有效地实现。为了满足必要性原则的要求,应当在量能课税原则的指导下综合考虑纳税人整体经济能力从而设计出妥当的税收限制政策。面积扣减模式具备较强的本质内容保障属性,因此更加符合狭义比例原则的精神。合宪的房地产税具有财产权社会义务的属性。After the protection scope of property rights expands from mere property ownership to encompassing pecuniary interests as a whole,the real estate tax as a limitation on property rights thus needs to be examined by the constitution.Improving the tax system structure should be established as the core goal of levying real estate tax,which can be effectively realized while having sufficient legitimacy.In order to meet the requirements of the principle of necessity,we should consider the overall economic capacity of taxpayers under the guidance of the ability-to-pay principle of taxation so as to design appropriate tax restriction policies.The area deduction model has a strong property of guaranteeing the essential content,so it is more in line with the spirit of the principle of narrow proportion.A constitutional real estate tax has the attribute of social obligation of property rights.

关 键 词：房地产税 合宪性控制 财产权限制 比例原则 财产权的社会义务 

分 类 号：D922.22[政治法律—经济法学] F812.42[政治法律—法学]