中国宪法文本中纳税义务条款的规范分析

宪法中的税是一个综合性的概念,宪法中的纳税义务是普通法律中税的设定的根据。国家对公民征税的本质是对公民财产权的限制,判断这种限制的合宪性的关键因素是公共利益。公共利益既决定于宪法价值的认定,也需要通过民主立法予以法律化、具体化。因此,要通过提高立法层级、扩大立法参与及完善法规的备案审查,确保涉税法律的合宪性。

Analysis on the Standardization of the Tax Liability in China's Constitution

Tax in the constitution is a comprehensive concept and tax liability prescribed in the constitution is the basis of the tax stipulations in common laws.The nature of taxation on citizens is the restriction on citizens' property rights by the government.Hence the public interest becomes the crucial factor in judging this restriction's constitutionality.Public interest is determined by the confirmation of its value in the constitution,and at the same time,it also needs legalization and specification through democratic legislation.Therefore,the constitutionality of the laws concerning tax can be guaranteed through upgrading of legislation level,encouraging broader legislative participation,and improving the system of recording and re-examing the relative laws and regulations.