对国家征税权进行宪法约束之必要性探讨  

Analysis on the Necessity of Constitutional Restraint on State's Power of Imposing Tax

作　　者：崔皓旭[1] 

机构地区：[1]中国社会科学院研究生院,北京100102

出　　处：《廊坊师范学院学报》2006年第1期110-113,共4页Journal of Langfang Teachers College

摘　　要：征税权是国家的一项重要的公权力。如果该权力行使不当,必然会侵害公民的基本权利,因此必须对之加以有效的制约。传统上采用税收法定原则来约束国家的征税权已无法实现对征税权的有效控制,因而只能从作为元规则的宪法入手,从宪法层面控制国家征税权的行使。Imposing tax is an important public power of the state. But the improper use of this power will certainly violate the citizens＇ basic rights. Accordingly, it must be effectively restricted. The traditional statutory principle used to restrict the state＇s power of imposing tax has lost the effective function of control, so the only resolution of this problem is to give a constitutional restraint to the state＇s power of imposing tax.

关 键 词：征税权 税收法定 宪法约束 

分 类 号：D911.01[政治法律—宪法学与行政法学]