国务院授权试点开征房产税和营改增试点改革的合法性都存在疑问。税收涉及公民负担增加或利益减损,应严格遵循税收法律主义。即使在紧急状态和例外情况下存在税收授权立法,亦必须受宪法和立法法之限制。中国税收授权立法长期在空白授权下进行,转授权行为亦未得到很好的控制。应借鉴各国经验,借新修订的《立法法》确立了有限的税收法定原则之机,限制、禁止税收授权立法行为,从而最终实现税收立法议会专有权的本源回归。 There are questions about the legitimacy of the State Council’s authorization of pilot property tax and reform of pilot camps and pilots. Taxation involves the increase of citizens’ burden or the detriment of benefits. Tax legalism should be strictly followed. Even in the case of emergencies and exceptions, the existence of tax-authorizing legislation must be governed by the constitutional and legislative laws. China’s tax authorization legislation has been under blank authority for a long time, and the delegation of authority has not been well controlled. We should learn from the experience of other countries and establish a limited legal principle of taxation by the newly revised Legislation Law to restrict and prohibit the taxation authorized legislative act so as to eventually achieve the return of the exclusive rights of the tax legislative council.