美国城镇化进程中财税法治功能考察与启示  

The Exploration and Implications of the Function of the Rule of Taxation Law in the Process of Urbanization in United States

作　　者：陈兵[1] 程前[1] 

机构地区：[1]吉林大学法学院,吉林长春130012

出　　处：《上海财经大学学报（哲学社会科学版）》2016年第6期115-127,共13页Journal of Shanghai University of Finance and Economics

基　　金：2015年度司法部国家法治与法学理论研究项目中青年课题(15SFB3032);2014年度中国博士后科学基金第七批特别资助项目(2014T70274);2014年度吉林省社会科学基金一般项目(2014B3);韩国高等教育财团(2015-2016年度)"国际学者交流基金项目";吉林大学哲学社会科学"青年学术领袖培育计划"(2016FRLX13);吉林大学"优秀青年教师培养计划"(重点阶段2014-2016年度)

摘　　要："深化财税体制改革"与"健全城乡机制"两者具有深刻的内在联系。经由对美国城镇化进程中财税法治实践的考察,发现征税活动的合法化、科学化、专业化的运行,能有效划定公私财产权利的界限,保障征税权法定化独立运行与地方自治建设之间的平衡,客观上推动了地方城镇(市)的发展。在我国全面推进依法治国、建设法治中国之际,强调城镇化发展,实现改革成果的公平有序分享,应当重视民主法治建设,其核心要义包括在法治框架下的政治民主与经济民主,即构建和推行现代化的财税法治体系。通过对域外经验的历史比较考察,结合我国的现实,文章认为从明确地方在城镇化建设中的财政权利(力)主体地位、提升预算管理中的社会参与程度、借助税制改革厘清央地事权等层面予以推进,可有效拓宽和夯实城镇公共服务的经济基础,平衡社会资源在初次分配中的层级差异,实现社会治理效率与公正的协调统一。＂To deepen the reform of fiscal and tax reform＂ and ＂to perfect rural-urban mechanism＂ have a profound internal relationship. Through an observation of the practice of the rule of taxation law during the process of urbanization in U.S., this paper finds that the legal, scientific and specialized operation of tax collection activities can effectively define the boundary of public and private property rights, and guarantee the balance between independent operation of statutory taxation and local autonomy construction, thus objectively promoting local urban development. On the occasion of comprehensively promotion of the rule of law and the construction of China ruled by law, the emphasis of urbanization and the realization of fair and orderly sharing of reform achievement should pay attention to the construction of democracy and the rule of law; and the core element includes political and economic democracy in the framework of the rule of law, namely the construction and implementation of modernized fiscal and tax system ruled by law. Through a historical comparison of foreign experience and the reality in China, it argues that, the dominant position of local governments in fiscal rights in the urban construction, the improvement of social participation in budget management, and the clarification of the central-local administrative authorities by the reform of tax system could effectively broaden and shore up the economic base of urban public services, balance the layer differences of social resources in the primary distribution, and realize the harmonious unification of efficiency and justice of social governance.

关 键 词：城镇化 财税法治 美国经验 无代表不纳税 税收法定 

分 类 号：DF432[政治法律—经济法学]