China’ S House Property Tax Legislation Power Research

From2011January28th, the Chongqing and Shanghai government had declaredthat they will be officially collecting the house property tax. For housing property taxcollection,different people has different view.From the perspective of the law, the houseproperty tax collection has certain legal problems.The legislative law of the People’sRepublic of China has defined in article8that, the basic institution about tax can beonly ruled by basic law.But the housing property tax collection of Chongqing andShanghai is designated by the state council,it is not accord with the legislative law.From the point of view of authorized legislation to view the problem,also is in violationof the relevant theories of authorized legislation.In our country, the authorized subjectis the legislature of the country, China’s legislature is mainly the NPC and its standingcommittee.And the state council is not specified in the constitution of our country as thelegislature, it do not have the authorized subject qualification.But this time, the statecouncil authorized the Chongqing and Shanghai government to collect house propertytax, this was a violation of authorized legislation. At the same time, the house propertytax collection is in violation of the basic principles of the constitution,such as theprinciple of people’s sovereignty, rule of law and power restriction.Our constitutionprovides,the citizens’ legal private property shall not be infringed upon.But this time, thehouse property tax of Chongqing and Shanghai was not through the proper way oflegislation,it violated our citizens’ property rights.Moreover，to analyze foreign taxlegislation,we can find that the basic problems about tax is specified in the constitutionof their country,but in the constitution of our country, these problems have noprovisions.It only stipulate that the citizens have the obligation to pay tax in accordancewith law.In the specific legislation mode,the major western countries generally stipulatetax basic problems through the the basic law,but in our country it mainly through theadministrative organs’ authorized legislation.This paper argues that the housing propertytax collection should through the form of the basic law to execute.