| 税收的法律特征及其宪法界限 |
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| 引用本文： | 熊伟. 税收的法律特征及其宪法界限[J]. 武汉理工大学学报(社会科学版), 2004, 17(5): 568-571 |
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| 作者姓名： | 熊伟 |
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| 作者单位： | 武汉大学,税法研究中心,湖北,武汉,430072 |
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| 基金项目： | 武汉大学人文社科青年基金项目(507-27604) |
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| 摘 要： | 税收是国家或其他公法团体,为财政收入或其他附带目的,对满足法定构成要件的人,强制课予的无对价金钱给付义务。不过,税收的这些特征主要限于普通法律的视野,它必须受到宪法观念和原则的约束。宪法对税收的限制并不脱离一般法律,但对其中的每一项具体特征,都必须从保护公民基本权利、促进社会全面发展、限制国家权力滥用的角度加以把握。如果税收立法违背了宪法的限制,其法律效力就会受到质疑。
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| 关 键 词： | 税收概念 法律特征 宪法限制 |
| 文章编号： | 1671-6477(2004)05-0568-04 |
| 修稿时间： | 2004-08-02 |
Legal Characteristics and Constitutional Restrictions of Taxation |
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| XIONG Wei. Legal Characteristics and Constitutional Restrictions of Taxation[J]. Journal of Wuhan University of Technology(Social Science Edition), 2004, 17(5): 568-571 |
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| Authors: | XIONG Wei |
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| Abstract: | From the point of law, tax is a compulsory public monetary levy without refanding by state or other public organ to persons who satisfy legal requirements in order to collect fiscal revenue or other affiliated purpose. Yet this concept and all the characteristics of tax must be restricted by constitutional idea and principle, such as human rights protection, social development, preventing misuse of power, etc. If tax legislation violates constitution, it's validity will be doubted. |
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| Keywords: | tax concept legal characteristic constitutional restriction |
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