我国税收立宪之路:历史反思、经验借鉴与方向探索  

The Path of Tax Constitutionalism in China:Reflection,Reference and Exploration

作　　者：刘鹏[1] 

机构地区：[1]南京财经大学财政与税务学院,江苏南京210023

出　　处：《广西财经学院学报》2015年第1期17-22,共6页Journal of Guangxi University of Finance and Economics

摘　　要：下一步税制改革需要税收宪法提供法理前提。反思中国税收立宪之路,早期税收宪政在中央与地方税收权限划分方面有初步的尝试,新时期税收宪政与早期税收宪政比较而言相形见绌,只有居民纳税义务的规定,重构宪法税收条款刻不容缓。借鉴世界各国经验,发展中国家存在无涉税条款型税收宪法模式、仅规定义务型税收宪法模式和有完备规定型税收宪法模式等三种模式,发达国家主要有制度型税收宪法模式和祥税型税收宪法模式等两种模式。根据中国具体情况,纳税权益、税收原则、税收立法和税收划分等四方面需要写进宪法,并选择发展中国家有完备规定型税收宪法模式进行税收立宪之路的方向探索。Tax constitution is necessary to the tax reform. The paper reflectes on the path of tax constitu- tionalism in China,and finds that the earlier attempt of the central and local tax authority division has achieved preliminary effects while the contemporary one,which only contains the provisions of the tax liabili- ty,is by comparison far from satisfaction. It is thus urgent to reconstruct the constitution tax provisions. Ex- periences from the world shows that developing countries mainly adopt no-tax-related-term taxation,obliga- tion-only taxation and taxation with complete regulations. Whereas,developed countries apply two models, namely,the systemic tax constitutional pattern and the detailed provisions of tax constitutional pattern. Ac- cording to China＇s specific conditions,the constitution should include the fights,principles,legislation and di- vision in the tax constitutionalism and the model with complete counties should be chosen as a path to explore tax constitutionalism regulations applied in some developing in China.

关 键 词：税收立宪 宪法 税收制度 地方税收 中华民国 

分 类 号：F810.422[经济管理—财政学]