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税的宪法基础在于它是公民向国家承担的一种宪法义务,即这种义务直接因宪法而产生。费作为对公民财产权的一般限制,其宪法依据是我国《宪法》第五十一条。但是,国家对公民基本权利的限制本身也存在限制,这些限制包括:为了公共利益的目的而限制、采用法律保留的形式来限制以及限制不能违反比例原则。根据税与费的不同,从我国《宪法》第五十六条规定的公民纳税义务中并不能推导出公民有向国家缴费的宪法义务,而只能作为一种法律上的义务,即如果没有法律的规定,该义务将不存在。
The constitutional foundation of the tax is that it is a constitutional obligation that citizens undertake to the state, that is, the obligation arises directly from the constitution. As a general limitation on the property rights of citizens, the constitutional basis for this is Article 51 of China’s Constitution. However, there are also restrictions on the basic civil rights of the state itself. These restrictions include: for the purpose of public interest restrictions, the use of legal reservations to restrict and limit the principle of proportionality can not be violated. According to the difference of tax and fee, the constitutional duty of citizens to pay the state can not be deduced from the tax liability of citizens stipulated in Article 56 of the Constitution of our country, but only as a legal obligation, that is, if there is no The law, the obligation will not exist.