税收法定原则是隐含在宪法文本之中的重要法律内容。在现代法治国家,征税权与市场经济是相辅相成的,征税权的行使必须尊重市场经济。在房产税改革中只有坚持税收法定原则才能让改革于法有据,并在法治经济与市场经济的互动中充分发挥市场的决定性作用。渝沪房产税改革试点没有法律依据,无法通过税收法定原则之门。这与长期以来形成的重公权轻私权的文化背景、行政主导税改的历史惯性和税收调控经济的过度信仰密切相关。征收房产税是国际通行做法,也是当前中国的改革趋势,但必须坚持税收法定原则,首先进行房产税立法。 Tax statutory principle is an important legal content implied in the constitutional text. In modern law-governed countries, the taxation right and the market economy are mutually reinforcing, and the exercise of the taxation right must respect the market economy. In the property tax reform, only by insisting on the legal principle of taxation can the reform be based on law and can give full play to the decisive role of the market in the interaction between the rule of law and the market economy. Shanghai and Shanghai property tax reform pilot no legal basis, unable to pass the legal principle of tax revenue. This is closely related to the cultural background of the light public-private rights that formed over a long period of time, the historical inertia of the administrative-led tax reform and the over-belief in tax control over the economy. Levying real estate taxes is an internationally accepted practice and also a current trend of reform in China. However, we must adhere to the principle of statutory taxation and conduct property tax legislation first.