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国家课税意味着以国家为主体无偿地“剥夺”国民财产,为保证国家课税权和国民基本财产权之间的协调与配合,对其进行宪法控制或规范极其必要。只有获得了宪法上认可与支持的课税权才是合法的。在对国家课税权探源的基础上,提出了课税合法化的路径———税收立宪,强调国家课税权的权力与权利的双重性质,并探讨了对国家课税权的制约和保障。
The national taxation implies that the state as the main body should be “deprived of” national property freely. To ensure the coordination and cooperation between state taxation rights and the basic property rights of the people, it is extremely necessary to control or standardize its constitution. It is only legally possible to obtain the constitutional approval and support of the taxing power. On the basis of the source of national taxation, this paper puts forward the path of taxation legalization --- tax constitutionalism, emphasizing the dual nature of the power and right of state taxation power, and discusses the restriction of national taxation right Protection.