目次一、基于授权立法的《房产税暂行条例》二、从《房产税暂行条例》的实施反观授权立法的不足三、从《立法法》第9条探究对税收授权立法的限制四、完善房产税授权立法的建议2010年以来,我国房地产行业泡沫严重、房价飞涨,国务院出台多项规定,如“国八条”等,调控楼市。房地产泡沫本身就是政府土地财政等因素催生的,因此从根本上解决房价问题还得从财税体制内部着手, First, based on the legislative power of the “Provisional Regulations on Real Estate Tax” Second, from the “Real Estate Tax Provisional Regulations” on the implementation of the lack of authorization legislation Third, from the “Legislation Law” Article 9 to explore restrictions on tax authorization Fourth, improve real estate Tax Authorization Legislation Since 2010, China’s real estate bubble has been a serious problem. Housing prices soar. The State Council has issued a number of provisions, such as the “State 8” and so on, to regulate and control the property market. The real estate bubble itself is the government land finance and other factors gave birth to, so fundamentally solve the housing prices have to start from within the tax system,