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如果我们用宪政的视角,就会发现物业税改革是一个宪政问题,目前对实施物业税的条件构成根本制约的也是一个宪政问题。实际上,涉及税收特别是物业税,首要的问题是政府与公民的关系、是权力与权利的关系,之后才是税制的设计、税权在中央与地方之间如何分配的问题。在某种程度上,权力没有得到有效制约之前,这种权力在中央手中还是地方手中并不是问题的关键。
If we use the perspective of constitutional government, we will find that the property tax reform is a constitutional issue. At present, it is also a constitutional issue that fundamentally restricts the conditions for implementing property tax. In fact, when it comes to taxation, especially property tax, the most important issue is the relationship between government and citizens, the relationship between power and rights, and then the design of taxation system and the distribution of tax rights between the central government and local governments. To a certain extent, this power is not the crux of the problem in the hands of the Central Government or the local authorities until the power is effectively restrained.