税权的宪政解读:概念重构抑或正本清源  

Interpretation of the Taxation Power in the Context of Constitutionalism:Notion Reconstruction or Thoroughly Overhauling

作　　者：刘丽[1] 

机构地区：[1]湘潭大学法学院,湖南湘潭411105

出　　处：《湖南大学学报（社会科学版）》2011年第6期137-142,共6页Journal of Hunan University(Social Sciences)

基　　金：国家社科基金项目"中央与地方税权关系法治化的路径选择研究"(10CFX056)

摘　　要：税权是事关毁灭的权力,税权的合法运用将会造福于民,反之则是一种恶。目前有关税权界定的观点众说纷纭,使得纳税人雾里看花,模糊了监督税权运用的双眼。宪政视野下税权的正确解读,理应包括征税权、税收收入权和用税权,此种解读有利于纳税人在看好自己"钱袋子"的同时,实现对税权的有效控制。The taxation power involves the power to destroy, the taxation power used legally will bene- fit people, on the contrary, it is evil. At the present, there are divergent views about the taxation power, which make taxpayer blurred eyes of surveillance. The correction interpretation of the taxation power in the context of constitutionalism is the taxation power including the power to tax, the power to tax income and the power to use tax. Such interpretation will help taxpayers look after their own ＂pocketbook＂ at the same time, and, ultimately, control of the taxation power effectively.

关 键 词：税权 征税权 用税权 税收 收入权 

分 类 号：D922.2[政治法律—经济法学]