| 征税权的立宪分析 |
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| 引用本文： | 胡小凤.征税权的立宪分析[J].湖南人文科技学院学报,2005,7(6):41-43. |
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| 作者姓名： | 胡小凤 |
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| 作者单位： | 湖南大学法学院,湖南,长沙,4100082 |
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| 摘 要： | 征税权是将私有财产变为国家财产的一种公权力。无论对公民还是对国家来说,征税权均是一种至关重要的权力,因而必须从宪法的高度来约束。我国的宪政转型及法治建设有赖于征税权的立宪。
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| 关 键 词： | 征税权 私有财产权 立宪 |
| 文章编号： | 1673-0712(2005)06-0041-03 |
| 修稿时间： | 2005年8月19日 |
The Analysis of Constitutionalism about the Power to Levy Taxes |
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| HU Xiao-feng.The Analysis of Constitutionalism about the Power to Levy Taxes[J].Journal of Hunan Institute of Humanities,Science and Technology,2005,7(6):41-43. |
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| Authors: | HU Xiao-feng |
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| Abstract: | The power to levy tax is one which turn private possessions into public one.To a citizen or a country,the power to levy tax is important one.So it must be restricted in the constitution.And the constitutional restructing and the legal construction in our country depend on to the constitutionlism about the power to levy tax. |
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| Keywords: | the power to levy tax right of private possessions constitutionalism |
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