房產稅試點何以通過稅收法定原則之門

Property-Tax Pilot How Through the Door of the Tax Principle of Legality

稅收法定原則是隱含在憲法文本之中的重要法律內容。在現代法呇國家，徵稅權與市場經濟是相輔相成的，徵稅權的行使必須尊重市場經濟。在房產稅改革中只有堅持稅收法定原則才能讓改革於法有據，並在法治經濟與市場經濟的互動中充分發揮市場的決定性作用。

The tax principle of legality implied in the constitutional text is the important content of the law. In a modern legal state, the taxing power and market economy are mutually reinforcing, the government impose taxation must respect the market economy. Only adhers to the tax principle of legality in the reformm of house property tax can make the reform of legal justification.