| 中国税收制度的宪政构想 |
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| 引用本文： | 崔英楠,崔皓旭.中国税收制度的宪政构想[J].北京联合大学学报(人文社会科学版),2012,10(2):103-106. |
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| 作者姓名： | 崔英楠 崔皓旭 |
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| 作者单位： | 北京联合大学人民代表大会制度研究所,北京,100101;中国社会科学院俄罗斯东欧中亚研究所,北京,100007 |
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| 基金项目： | 北京联合大学北京市级重点建设学科“经济法学”建设科研项目研究成果 |
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| 摘 要： | 当前中国税收制度中的一个最大问题是无效规则所导致的不必要的成本。对于中国而言,最现实的解决之道是实行税收立宪,唯有如此,才能有效地解决现行税收制度中存在的种种问题。本文从完善宪法文本、改革配套制度和培育宪政精神三个方面入手,提出了完善中国税收制度的宪政构想。
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| 关 键 词： | 税收制度 税收立宪 宪政构想 |
Constitutional Conception of China Taxation System |
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| CUI Ying-nan,CUI Hao-xu.Constitutional Conception of China Taxation System[J].Journal of Beijing University(Humanities and Social Sciences),2012,10(2):103-106. |
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| Authors: | CUI Ying-nan CUI Hao-xu |
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| Institution: | 1.The Institute of People’s Congress System of Beijing Union University,Beijing 100101,China; 2.The Institute of Russia,East Europe and central Asia,Beijing 100007,China) |
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| Abstract: | The most serious issue in China’ taxation system is that invalid rues lead to unnecessary cost;for China,the practical solution is to establish tax constitutionalism,only in this way,could the problems in China’ taxation system be resolved.This paper give some constitutional suggestions to improve China’ taxation system,such as to perfect the Constitution text,to reform the accessorial system,and to foster the constitutional spirit. |
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| Keywords: | taxation system tax constitutionalism constitutional conception |
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