沪渝开征房产税的法学思考.pdfVIP

沪渝开征房产税的法学思考 Abstract Abstract AAbbssttrraacctt th On January 28 ,2011,on the background of overheated Real Estate market and highly rising house price, Shanghai and Chongqing government started Real Estate Tax reform pilot.The legislative activity had an important significance.However, lots ofirrationalfactorswereincluded. The paper mainly analyzes the significance of Real Estate Tax reform in Shanghai and Chongqing, elaborates improper and irrational places of this event, tries to put forward relevant proposals, aims to perfect our system of tax legislation.This paperiscomposedofthreeparts: The first part reviews the event of the Real Estate Tax reform in Shanghai and Chongqing.It mainly represents the background, process and significance of the legislative activity, points out the shortcoming of this event, then, bringing out the purport of the paper here, namely the analysis on this legislative activity from the perspectiveofeconomiclaw. In the second part.The paper, according to the basic theory of the economic law, carries on legal analysis to the event form three aspects.Firstly, violating the Principle of Legality for Tax. The Real Estate Tax reform in Shanghai and Chongqing could be regarded as the turning authorization of the State Council.The authorized legislation are compatible with our economic law in operation.However, the turning authorization is contradictory to Legislation law and the Principle of Legality for Tax.Secondly, violating Procedural Justice.The Procedural Justice requires to be equitable and reasonable.No citizens participated in the legislative procedure.The Real EstateTax reform in Shanghai and Chongqing gone against procedural overt and sufficient participation that Procedural Justice demands.T