| 我国税收立宪之探讨 |
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| 引用本文： | 毕金平. 我国税收立宪之探讨[J]. 安徽大学学报(哲学社会科学版), 2007, 31(6): 49-55. DOI: 10.3969/j.issn.1001-5019.2007.06.010 |
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| 作者姓名： | 毕金平 |
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| 作者单位： | 安徽大学,法学院,安徽,合肥,230039 |
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| 基金项目： | 安徽省高等学校青年教师重点科研项目(2005jpw015zd) |
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| 摘 要： | 西方国家税收立宪的法哲学基础和社会条件在于自然法思想和多元权力的相互抗衡,其法律价值旨在制约政府的征税权和控制立法权.中国长期的计划经济体制以及市民社会力量的薄弱等诸多原因导致的税收宪法缺失产生了"税收行政立法膨胀"等弊端.当务之急是在坚持发展社会主义市场经济的同时根据国情在宪法中写入税收条款,并建立税收宪法发挥作用的保障机制,以实现税收宪政.
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| 关 键 词： | 税收立宪 法哲学基础 社会条件 法律价值 |
| 文章编号： | 1001-5019(2007)06-0049-07 |
| 修稿时间： | 2006-06-13 |
A Discussion of Tax Constitutionalism in China |
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| BI Jin-ping. A Discussion of Tax Constitutionalism in China[J]. Journal of Anhui University(Philosophy & Social Sciences), 2007, 31(6): 49-55. DOI: 10.3969/j.issn.1001-5019.2007.06.010 |
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| Authors: | BI Jin-ping |
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| Abstract: | Based on the discussion of the legal philosophical foundation,social condition and legal value of tax constitutionalism in Western countries,the article analyses the causes of the lack of tax constitution in China and the harm it has brought about.Then the article goes on to suggest that China should meet the need of civil society,absorb the proper ideas of classical natural legal philosophy and establish relevant tax items in the constitution to restrict tax legislative power and governmental taxation power so that property right can be well protected. |
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| Keywords: | tax constitutionalism legal philosophical foundation social condition legal value |
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