税收调控应受税收法定原则的约束基于中国房产税收调控的思考∗

摘要

Having studied pilot reform of house property tax in China and all sorts of real estate tax regulation,we found it not complying with statutory taxation principle,but conforming with the purpose of macroeconomic regulation and control.Therefore,a problem has to be considered:whether tax regulation could breach statutory taxation principle or not? For the protection of civil rights,the constraints of execu-tive power and the requirements of a legal state,tax regulation could not break and should not be allowed to breach statutory taxation principle.Hence,tax regulation should be bound by statutory taxation princi-ple.%中国的房产税改革试点以及种种房产税收调控行为，是不符合税收法定原则的要求的，然而却符合国家宏观调控的目的。这就给我们提出了一个问题：税收调控是否可以突破税收法定原则？为保护公民权利、制约行政权力以及法治国家的要求，税收调控不能突破、也不应被允许突破税收法定原则，税收调控应受税收法定原则的约束。