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上海已开始针对部分个人房产征收房产税,并出台了《上海市开展对部分个人住房征收房产税试点的暂行办法》。本次房产税改革中上海市在自身权限上缺乏相关法律依据上的支撑;在现行的宪政框架下,国务院通过其常务会议赋予上海进行税收试点改革权也值得商榷。由此,在改革决策过程中的进行合法合宪的论证,尊重权限和程序也显得更加重要。
Shanghai has started to impose real estate taxes on some individual properties and introduced the “Provisional Measures on Launching the Pilot Project on Levying Property Taxes on Some Individual Housing in Shanghai.” In the real estate tax reform, Shanghai Municipality lacks the support of relevant legal basis on its own authority. Under the current constitutional framework, the State Council’s task of giving tax reform in Shanghai through its executive meeting is also debatable. Therefore, in the process of reform and decision-making legal and constitutional demonstration of respect, authority and procedure is even more important.