国家举借债务的宪法界限  

The Constitutional Limits of National Debts

作　　者：陈征 Chen Zheng

机构地区：[1]中国政法大学法学院,北京100088

出　　处：《政治与法律》2020年第10期69-81,共13页Political Science and Law

基　　金：作者主持的中国法学会2019年度部级法学研究重点课题“宪法‘国家安全’条款的规范研究”[课题编号:CLS(2019)B04]的阶段性成果。

摘　　要：为了满足不断增加的财政需求,世界各国普遍扩大了举借债务的规模。相对于其他增收和减支的方式,举借债务所面临的阻力最小。我国宪法并不禁止国家举借债务,但宪法的民主原则、效率原则、平等权和纳税义务条款分别构成其边界。国家举借债务会弱化当前代议机关对各种政治任务重要性和紧迫性的评估权,并限缩未来代议机关的预算空间。平等权条款要求国家维护代际公平,国家举借债务与代际公平之间存在紧张关系。宪法通过规定公民的纳税义务确立了租税国家原则,而国家举借债务导致部分税收由国家转移至债权人手中,打破了税收取之于民并用之于民的原则。对国家举借债务进行合宪性审查可能会面临非常棘手的技术性问题,应当优先选择通过立法进行程序预防的方式来限制国家举债行为。Various countries all over the world expand their scales of national debts to meet the increasing financial needs.Compared with other methods of increasing revenue and cutting expenditure,taking national debt faces the least resistance.The Constitution does not prohibit national debts,but its principle of democracy,principle of efficiency,provisions on the right to equality and duty of tax payment form limits of such debts.National debts will weaken the political weight of the current representative body and limit the budget space of the future representative body.The provision on the right to equality requires the state to maintain intergenerational equity,but there is a tension between national debts and intergenerational equity.The Constitution establishes the principle of tax state by stipulating the citizen's duty of tax payment,but national debts cause part of the tax to be transferred from the state to the creditors,which breaks the principle that the tax is taken from the people and used for the people.The constitutional review of a national debt may face some thorny technical issues,so it is the first choice to limit national debts by means of procedural prevention through legislation.

关 键 词：国家举借债务 民主原则 效率原则 平等权 租税国家 

分 类 号：DF2[政治法律—宪法学与行政法学]