我国税收立宪的初步设想  

The Tentative Ideas of Constitutional Tax in China

作　　者：易谨[1] 

机构地区：[1]长沙民政职业技术学院,湖南长沙410004

出　　处：《怀化学院学报》2009年第4期52-54,共3页Journal of Huaihua University

摘　　要：随着我国税收国家的到来,税收立宪已是必然的选择,从我国税收宪政发展的前景来看,税收立宪的首选事项是税收法定原则,其次应在宪法总纲中规定公平正义是税收的基础,再次,待时机成熟时,应在宪法中规定中央和地方之间税收立法权的划分。With our country becoming a tax - levying nation, constitutional tax is of a possibility. From the prospects of tax constitutionalism in our country, it considers that initial optional step of constitutional tax in our country should be the principle of tax legation; the next step should be the principle of tax equity; the third one should be the reasonable distribution of tax legislation power between central and local governments.

关 键 词：税收立宪 税收法定原则 税收公平原则 税收立法权限 

分 类 号：F812.42[经济管理—财政学] X922[环境科学与工程—安全科学]