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中国已迈入改革的深水区,每一项改革都深刻涉及社会各方的利益。旨在对部分个人住房保有环节恢复征税的房产税改革,因其直接进入到与个体生活不可或缺的住房领域,并与眼下高房价的民生难题有着千丝万缕的联系,被推到了舆论的风口浪尖,牵动着每一个人的神经。面对改革可能出现的问题,我们更应冷静下来,用法律的视角对其征收正当性、征收科学性进行体系化思考。一、改革前提:征税正当性的多重视角美国著名大法官马歇尔指出,税收的权力是事关毁灭的权力。国家取得税收,是对个人财产的直接侵犯,如果没有较强的正当性,将会带来
China has entered the deep water area for reform. Each reform has profound implications for the interests of all sectors of society. The property tax reform, which aims to restore the taxation of part of the individual housing tenure, is directly linked to the realm of housing which is indispensable to individual life and is inextricably linked to the current high housing prices. The cusp of public opinion affects everyone’s nerves. In the face of problems that may arise in the reform, we should calm down and systematically think of imposing the legitimacy and scientifically collecting it from a legal perspective. I. Prerequisites for Reform: Multiple Perspectives on the Legitimacy of Taxation Marshall, a famous U.S. justice, pointed out that the power of taxation is a power that is related to the destruction. Taxation by the state is a direct violation of personal property and will result if there is no strong legitimacy