宪法财产权与纳税人权利保障的宪政维度  

The Constitutional Dimension of Constitutional Property Right and Protection of the Rights of Taxpayer

作　　者：陶庆[1] 

机构地区：[1]北京大学政府管理学院,北京100871

出　　处：《求是学刊》2007年第5期78-83,共6页Seeking Truth

基　　金：国家社科基金一般项目"草根民间组织合法化治理:人民主权与国家主权良性互动的政治人类学视角";项目编号:07BZZ036;第39届中国博士后科研基金一等资助项目"宪政人类学视野中的国家与社会互动关系";项目编号:2006039020

摘　　要：宪法财产权是指公民创造的全部财产不受任何侵犯的自然法权,它由公法上的纳税人权利与民法上的私有财产权两个部分组成。依照与国家之间在先的契约原则,公民须向国家交纳自己创造的一部分财产作为国家赋税,并由此成为纳税人;宪法赋予国家与公民之间对于公民创造的全部财产的分割程序与原则,公民由此享有对国家赋税征收列支等经济政治社会诸事务的广泛参与权,这种由公民财产分割程序与原则延伸出来的政治参与权就是纳税人权利。保障宪法财产权基础上的纳税人权利,是宪政治理逻辑与历史的双重起点。Constitutional property right refers to the natural legal right of the citizens whose entire property should not be violated. It consists of the right of taxpayers in public law and private property right in civil law. Citizens should pay part of their property to the state as taxes which are based on the contract made between the citizen and the state before hand. In this way, citizens become taxpayers; Constitution provides the state and citizens with procedures and principles according to which the entire property created by citizens can be divided between citizens and the state and the former gain the extensive participating right in the economic, political and social affairs concerning the collection, listing and expenditure of taxes. This kind of political participating right deduced from the dividing procedure and principle is the right of taxpayers. Logically and historically, it is the double starting point of constitutional system to protect the right of taxpayers based on the protection of constitutional property right.

关 键 词：宪法财产权 纳税人权利 宪政 

分 类 号：D911[政治法律—宪法学与行政法学]