税收法定原则的宪法学思考  

Constitutional Thoughts on the Statutory Taxation Principle

作　　者：王玉辉[1] 苗沛霖[1] 

机构地区：[1]郑州大学,河南郑州450001

出　　处：《河南社会科学》2015年第10期35-40,123,共6页Henan Social Sciences

基　　金：国家社会科学基金项目(15AFX007);河南省"四个一批"人才项目(豫宣通【2014】110号)

摘　　要：税收法定原则包括税收权力法定、税收要件法定、税收程序法定等项内容,其精神实质在于对国家征税权的制约以及对公民私有财产权的保护。该原则不仅是财税法领域的基本原则,还具有重要的宪法价值。我国宪法关于税收问题之规定,无论是价值理念还是规范结构,都有必要进一步加以优化和完善。《立法法》对于税收法定原则的确认,是完善我国税收法律制度、推进国家治理体系和治理能力现代化的必然要求,具有鲜明的宪法层面的意义。落实税收法定原则,需要健全和完善宪法实施监督机制,加强对税收方面授权立法的清理和监督,从根本上确立该原则的宪法价值和权威。The statutory taxation principle include tax legal power, statutory tax requirements and statutory tax programs.Its spiritual essence lies in the restriction of national power of taxation and the protection of citizens' private property rights.This principle is not only a basic principle in the field of finance and tax law, but also has the important value of constitution.It is necessary to further optimize and improve both the values and regulatory structure of the regulations concerning tax problems of the constitution of our country.The confirmation of the tax revenue legal principle by the Legislation Law is to perfect our legal system, promote the requirement of the modernization of the national management system and management ability, and has a distinct constitutional level of significance. In order to carry out the statutory taxation principle, it is necessary to improve and perfect the supervision mechanism implemented by the constitution, to strengthen the clear-up and supervision of tax authorized legislation, and to establish fundamentally the constitutional value and authority this principle.Statutory Taxation; the Rule of Law for Finance and Tax;the Constitution

关 键 词：税收法定 财税法治 宪法 

分 类 号：D9[政治法律—法学]