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在人类文明史发展的历史长河中,政府长期以来单方面征强制行使征税权力,通过约束政府的征税权来实现对统治权的控制则是宪政出现之后。“在公民社会中,任何人的行为和权力都必须受到法律的限制,尤其是政府行为——征税权。而国家税收的源泉就是公民的财产权,基于税收的国家公权力则是公民财产权的保障,国家征税权与公民财产权分别作为国家的基本权力和公民的基本权利,在一定程度上存在高度的相关性,具体的体现就在税费的征缴上,但是国家征税权的对公民财产无偿剥夺的强制性权力,常常造成二者在直接表象上显示为直接冲突。国家征税权与公民财产权是否契合的关键就是能否实现用税收法定原则来控制国家征税权这条基本路径。
In the long history of the development of human civilization history, the government has for a long time unilaterally imposed the power of taxation, and by controlling the government’s taxation power to control its sovereignty is the appearance of constitutional government. ”In civil society, the behavior and power of any person must be restricted by law, especially the government behavior - the taxing power, while the source of national tax revenue is the citizen’s property rights, tax-based public power is the citizen’s property rights The country’s taxation right and citizen’s property rights respectively have a high degree of relevance as a basic state power and a citizen’s basic rights. The concrete manifestation is on the collection of taxes and fees, but the state’s right to tax The mandatory right of deprivation of citizens’ property at no time often results in the direct conflict between the two in the direct appearance.The key to whether the state’s taxation right meets the citizen’s property right is whether the legal principle of taxation can be used to control the country’s taxation right Basic path.