宪政经济理论下的中国税收立法问题探讨  

The Study of China's Tax Legislation from a Perspective of Constitutional

作　　者：胥力伟[1] 郝如玉[1] 

机构地区：[1]首都经济贸易大学财政税务学院,北京100070

出　　处：《首都经济贸易大学学报》2011年第5期35-39,共5页Journal of Capital University of Economics and Business

基　　金：首都经济贸易大学2009年研究生科技创新项目<关于增值税立法问题探讨>

摘　　要：税收与国家财政收入和纳税人财产权有着密切的关系,税收法律体系的规范与否直接关系到国家稳定和社会和谐。加强和完善税收立法是规范税收法律体系的迫切需求。本文借鉴宪政经济理论的合理内容,通过分析税收立法存在的问题,阐述这些问题造成的危害,说明税收立法具有现实紧迫性,并从宪法约束和普通法限制两个方面提出加快税收立法的建议。Taxation has a close relationship with state revenue and taxpayer＇s property fights, so the normative of tax law system is bound up with national stability and social harmony. Strengthening and improving tax legislation is urgent needs to standardize the tax law system. This paper , drawing on rational content of constitutional economy, indicate the real urgency of tax legislation by analyzing the problems and harms of tax legislation. Based on this, we put forward proposals to speed up tax legislation from constraints of constitution and limitations of law.

关 键 词：宪政经济理论 政府财政收支不规范 税收立法 

分 类 号：F812[经济管理—财政学]