美国税收法治生成的历史之维及启示  

Historical Foundation of Taxation Law System in the United States

作　　者：陈兵[1] 程前 

机构地区：[1]南开大学法学院 [2]韩国仁荷大学法学院 [3]吉林大学法学院

出　　处：《法治现代化研究》2018年第6期152-164,共13页Law and Modernization

基　　金：吉林省法学会2016年度一般研究课题“全面深化改革下央地财税体制改革创新法治化研究”(JFXH2016B24);2017年度吉林大学研究生创新研究计划项目(2017166)的阶段性成果

摘　　要：对美国税制起源时期的法治基础考察,发现习惯法的税收契约文化与传统、自然法的税收宪法理论与实践对殖民地革命运动影响巨大,直接决定了美国联邦宪法中税收权利的条文设计,为美国税制与税法的生成奠定了法治基础。在我国全面推进依法治国之际,以税收方面的立制、立法和修法为内容,逐步建立法治化语境下的现代财政制度,是促进我国国家治理模式理顺和完善的关键环节。基于此,清醒看待美国经验,及时回应我国现实,应从"注重培育中国税收和谐文化""强化公民纳税权宪法性内容与司法救济效能"两个维度出发,夯实我国税收法治发育的传统、思想与制度土壤,以实现财税改革与税收法治的协调统一。A review of the historical foundation of US taxation law system shows that the revolution taking place in the new continent colony was heavily influenced by the culture and tradition of taxation agreement embedded in the common law system and by the theory and practice of natural law.This directly determined the design of the provisions concerning taxation in the US Constitution,which provide the legal foundation for the formation of US taxation system and law.In advancing law-based governance in China's taxation sector,we have to promote the legislation in this regard and gradually establish a modern financial system meeting the requirements of rule of law.This is key to the improvement of China's mode of governance.To achieve this goal,we have to fully understand the US experience and figure out solutions to the pressing issues in China.Proceeding from developing a harmonious taxation culture and strengthening the constitutional specification of the citizens'taxation right and the efficacy of judicial relief,we have to consolidate the tradition,ideology and institutional environment on which basis the rule of law in taxation can enjoy a sound development so as to coordinate the fiscal and taxation reform with the rule of law in taxation.

关 键 词：税收法治 美国经验 税收文化 

分 类 号：D971.2[政治法律—法学] DD912.2