论征税权宪法控制的内涵及必要性

征税权是国家取得税收收入的权力,包括征税立法权和征税行政权.国家征税的过程,是将人民的私有财产转归国家所有的过程,其实质是对私有财产权的"侵犯".在国家权力体系中,征税权是最需要宪法控制的公权力.征税权宪法控制,是指宪法提供征税权控制的基本原则、确立征税权控制的基本方式、明确征税权控制的根本途径等方面的内容.征税权宪法...

On the connotation and necessity of constitutional control of taxation power

The taxation power is the right of the country to obtain tax revenue,including legislative power and executive powe.The process of the country’s taxation is the process of transferring people’s private property to the possession of the country,the essence of which is an "infringement" of the private property rights.In the state power system,the taxation power is the civil rights power which needs constitutional control most.The constitutional control of taxation power refers to such basic contents as the basic principles,methods,and ways,which is indispensable both in the restriction of state power and the gurantee of human rights.The lack of taxation provisions in the Constitution in our country fails to standardize the establishment of taxation power and safeguard the taxpayers’ rights.Therefore,in our country,that the Constitution stipulates the legal principle and fair principle of the tax revenue,clarifies the distribution of taxation power among the central committee and the local governments,and increases the provisions of taxpayers’ rights is a necessary road to realize the constitutional control of the taxation power.