“风险社会”中的财税法制及其宪法控制  

Legal System of Finance and Taxation and Its Constitutional Control in“Risk Society”

作　　者：周刚志[1] 谢令怡 ZHOU Gang-zhi;XIE Ling-yi(Law School,Central South University,Changsha 410012,China)

机构地区：[1]中南大学法学院,长沙410012

出　　处：《江苏行政学院学报》2021年第3期121-128,共8页The Journal of Jiangsu Administration Institute

基　　金：湖南省社科规划课题(智库)“湖南省文化产业发展政策体系研究”(19ZWB49)的阶段性成果。

摘　　要：现代社会为风险社会,公共财政为公共风险的规制提供物质保障,为公共风险的防控提供公共资金,"公共风险"与"财政风险"形成了"共生"与"继生"的复杂关系。因应公共风险防控需要而产生的税收优惠措施和紧急税制等税法制度,预备费和预算调整制度等财政法制度,以及财政管制和经济统制等相关措施,均需受到宪法控制。将公共风险的防范机制纳入法治化的轨道,尤其是将公共风险的财税法规制措施纳入"合宪性控制"之下,此为新时代财税法领域的重要宪法课题。It is perceived that modern society is regarded as risk society,in which public finance provides material guarantee to regulate public risk.Therefore,"public risk"and"financial risk"have become a complex relationship of"symbiosis"and"succession".For the purpose of public risk prevention and control,tax law systems,such as preferential tax measures and emergency tax system,as well as financial law systems,such as reserve fund and budget adjustment system,and related measures,such as fiscal control and economic control,all of these need to be regulated by the constitution.This has become an important constitutional subject in fiscal and tax law in the New Era,which is to bring the prevention mechanism of public risk into the track of legalization,especially introducing the fiscal and tax legislation measures pertaining to public risk into the"constitutional control".

关 键 词：公共风险 风险社会 财税风险 宪法控制 

分 类 号：D922.2[政治法律—经济法学]