论宪法上的税  

On the Taxation in the Constitution

作　　者：秦前红[1] 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《河南财经政法大学学报》2012年第3期53-63,共11页Journal of Henan University of Economics and Law

摘　　要：税收立宪问题的研究,是中国宪法学研究亟待补强的领域,也是中国法治实践的必然要求。中国宪法必须明确规定税收法治的基本原则,并合理安排保障公民税收基本权益的制度。与此相对应要具体研究有关的宪法解释、宪法修改技术问题。The research on the constitutionality of taxation is a field that Chinese scholars pay little attention to,but it is also an inevitable necessity in the process of rule of law in China.The Chinese Constitution should make the legitimate taxation as a basic principle with explicit text provided,and establish the system to protect the basic interests on taxation of citizens.In reflection,we shall particularly make research on the constitutional interpretation and the skills of modification of constitution.

关 键 词：税收立宪 税收 税权 税收义务 税收法律关系 

分 类 号：D923.9[政治法律—民商法学]