税收的宪政探析.pdf

论文摘要 税收与宪政有着密切的关系。在宪政制度下，需要加强对政府征税权特别是 税收立法权的限制和对公民权利的保护，加强对税收的宪政约束也是促进宪政发 展的重要举措。我国税收制度的构建历来重视从技术层面对制度进行设计和革 新，宪政精神的缺失对我国税收立法和实践产生了许多不良影响。当前，为确保 依法治国目标的实现，进一步推进社会主义民主与法制的建设，我国应根据市场 经济的内在要求，配合新一轮的税制改革，完善税收立法体系以推进宪政发展的 进程。 本文介绍了理论界建立在阶级斗争论和社会契约论两种国家观基础上的几 种有代表性的关于税收的定义，阐明了税收的宪政本质以及税权特别是税收立法 权的含义及对一国的宪政所起的重要作用；同时从什么是宪法着手，对建立在社 会契约论基础上的宪政做了理论上的阐述，介绍了国内、国外宪政历史的发展， 并从宪政与税收的价值相关性等不同的角度探讨了税收与宪政的密切关系。通过 分析我国目前在税收宪政方面存在的纳税人权利保障不够等问题以及这些问题 所引发的社会后果，论证了在我国税收宪政选择的必要性，并从我国发展中国家 及经济转轨国家的国情出发分析了目前税收立宪的机遇与挑战，从而得出顺应国 际形势、立足我国国情进行税收宪政建设的政策选择。 关键词：税收；宪政；税收立宪 Abstract Tax revenue has a close relationship with constitutionalism. Under the constitutional system, the restriction to the governmental right of taxation, especially to the right of tax revenue legislation, as well as the protection to the franchise should be strengthened, which is also an important measure to develop the constitution. The construction of tax system of our country always pays much attention on the design and reformation to the system technically. The absence of constitutional spirits will put much bad influence on our tax legislation and its carrying out. Currently, for the purpose of insuring to realize the goal of administering a country legally and carrying forward the socialistic democracy and legal system, we should be seasoned with the internal request of market economy and consummate the tax legislation system with the cooperation to a new taxation system reformation, so as to advance the constitution. The book introduces several theoretic definitions about tax based on the two governmental theories of class struggle and social bargain, clarifies the constitutional essence of tax, expatiates the definitions of the tax right , especially the right of tax revenue le