税收法定原则:英国19世纪的演进及启示  

Discussion on the Principle of Taxation Adopted by the UK in the 19th Century

作　　者：陈国文[1] 孙伯龙[1] 

机构地区：[1]兰州大学法学院,甘肃兰州730000

出　　处：《兰州大学学报（社会科学版）》2015年第6期124-130,共7页Journal of Lanzhou University（Social Sciences）

基　　金：国家社科基金一般项目"财税法与社会结构和社会团结研究"(11BFX039)

摘　　要：19世纪英国引入了现代所得税,国家与人民之间的财政联系更加紧密,同时也更具张力,传统上保护纳税人权利的税收法定原则有了新的发展。论文探讨了税收法定原则表述的形式,上议院财税议案审议权的衰落,以及下议院财税议案审议权面临的危机。在这种背景下,如何落实税收法定原则以充分保障纳税人的宪法权利是一项需要探索的新任务。同时也探讨了英国19世纪税收法定原则发展的经验对我国落实税收法定原则的启示。In the 19th century modem income tax was introduced in the UK, and the financial ties between the nation and its people became closer but tenser at the same time. The principle of taxation traditionally adopted to protect the rights of taxpayers had to be renewed. This paper discusses the narrative feature of the principle of taxation, the decline of the jurisdiction of the Senate Tax Bill, and the crisis faced by the jurisdiction of the Commons tax bill. In this context, how to implement the principle of taxation to fully protect the constitutional rights of the taxpayer becomes a new task. This paper also discusses in what way China＇s taxation system can learn from what the UK had experienced in the 19th century.

关 键 词：英国 《大宪章》 《权利法案》 税收法定原则 所得税 财税议案审议权 

分 类 号：F812.42[经济管理—财政学]