论国有财产税收取得制度中的人权保障理念  

Toward the Idea on Safeguarding Human Rights in the Taxation Procaurement System of State Property

作　　者：张宏[1] 

机构地区：[1]湖南大学法学院,湖南长沙410079

出　　处：《新疆教育学院学报》2004年第4期4-8,共5页Journal of Xinjiang Education Institute

摘　　要：作为国有财产法之组成部分的国有财产税收取得制度应该贯彻人权保障的理念,税收取得制度所关涉的人权类型主要有生存权和财产权。税收取得制度中对人权保障理念的贯彻,表现在税收法定主义、课税原则和税收征管三个方面对人权的保障。Taxation acquisitive system of state-owned property is one of state-owned property law, it ought be call out protection spirits of human rights. Taxation acquisitive system of state-owned property relates to two typs of human right:property right and survival right. Principle of taxation legality, taxation principle, levy and supervise of tax , there reflect protection spirits of human rights.

关 键 词：国有财产 税收取得制度 生存权 财产权 人权保障 

分 类 号：F810.42[经济管理—财政学]