呼吁税收立宪  

An Analysis of the Significance of Tax Constitutionalism

作　　者：邵旋 Shao Xuan(Shandong University of Science and Technology,Qingdao,Shandong 26659)

机构地区：[1]山东科技大学文法学院,山东青岛266590

出　　处：《北方经贸》2018年第9期46-49,共4页Northern Economy and Trade

摘　　要：现代国家主要是租税主义国家,税收和宪法有着不可分割的关系,税收是国家在法律规定下对公民私有财产权的侵犯,必须加以宪法约束。我国税收立宪基本处于空白状态,通过对税收立宪的内涵、各国税收立宪的内容等方面的探讨,结合本国国情总结了税收立宪的必要性:是保护私有财产权的有利屏障;是我国政治经济市场发展的必然选择。Modern countries are mainly taxationist countries.There is an inseparable relationship between taxation and theconstitution. Taxation is an infringement of citizens＇ privateproperty rights under the law and must be constrained by theConstitution. China＇s tax constitutional constitutionalism is basically in a blank state. This article discusses the significanceof the constitution of tax constitution and how to combine thenational conditions to speed up the process of constitutionaltaxation through the connotation of constitutional taxation andthe content of constitutional taxation.

关 键 词：税收立宪 立宪内容 必要性 立宪意义 

分 类 号：DF432[政治法律—经济法学]