论所得税立法中宪法基本原则之遵从  

On the Compliance with the Basic Principles of the Constitution in Income Tax Legislation

作　　者：涂缦缦 

机构地区：[1]广东金融学院法学院 [2]广东省法学会财税法学研究会

出　　处：《华南师范大学学报（社会科学版）》2017年第6期144-148,共5页Journal of South China Normal University：Social Science Edition

基　　金：教育部人文社会科学研究青年基金项目“留守儿童适当生活水准权实现研究”(17YJC820045);广东省哲学社会科学“十三五”规划学科共建项目“河源市水资源保护的地方立法研究”(GD16XFX13)

摘　　要：宪法基本原则在其所调整的社会关系中居于最高地位,普通法律对该领域一般社会关系的具体调整应遵从宪法确立的基本原则进行。中国所得税立法应遵从的宪法基本原则主要有人民主权原则、人权保障原则、平等原则和法治原则。然而,在中国所得税立法的实践中,宪法的基本原则处于非常弱化的地位。参考世界各国的宪法规定,完善中国宪法中有关税的条款,落实宪法基本原则,有利于中国所得税立法体制的完善。The basic principles of the constitution occupy the highest position in the social relations it adjusts,and the specific adjustment of general social relations in the field by ordinary law should be carried out in accordance with the basic principles established by the constitution. Chinese income tax legislation should comply with the basic principles of the constitution,including the principle of people's sovereignty,the principle of human rights protection,the principle of equality,the rule of law,and so on. However,in the practice of income tax legislation in China,the basic principles of the constitution are in a very weak position. Referring to the constitutions of other countries all over the world,it is necessary for us to improve the tax provisions in the constitution and to implement the basic principles of the constitution,so as to improve the legislation system of income tax in China.

关 键 词：宪法基本原则 纳税人权利 税收法定主义 税收公平原则 

分 类 号：D992.222[政治法律—国际法学]