我国税收入宪问题研究.pdfVIP

Abstract Tax revenue is a kind of form, that the country obtains fiscal revenues by distributing some social products free with political power. Tax revenue is a main source of the national fiscal revenues. Tax revenue relates to the national economy and the peoples livelihood, for better coordinating relations between citizen (taxpayer) and the nation (government revenue collecting office) among legal relation of tax revenue, laws and regulations on tax revenue as the important hypogynous law should have constitutional basis, so the clause of tax revenue should be written in the constitution. Defining the legislative power of tax revenue in the constitution is exercised in unison by National Peoples Congress and its Standing Committee, and acceding the clear prohibitive clause into the constitution, can prevent the abuse of the tax revenue power, protect the citizens property rights from a lot of angles, help to improve the authority of the tax law, prevent the law coming from several sections and doing what it thinks is right, prevent the emergence that people are at loose ends. At the same time the written in the constitution of clause of tax revenue help the principle of the constitution to adjust relationship of tax revenue, guarantee the concrete legal rule to be consistent with principle and spirit of the constitution on the value orientation. The constitution is the fundamental law of the country, have supreme legal effect. Modern countries governed by law require people to establish the constitutional idea. Stipulating tax revenue clause among the constitution, on one hand can make management organ of tax revenue collection, one party of legal relationsh