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税收立宪构成了财政立宪的基础和关键。根据宪法是否以专章规定财政为标准,财政立宪可以分为形式财政立宪和实质财政立宪;根据财政立宪的发展阶段不同,可以分为近代财政立宪和现代财政立宪。我国应该以完成近代财政立宪为主要目标,积极回应现代财政立宪的挑战,同时,积极推进实质财政立宪,为实现形式财政立宪创造条件。
Tax constitution constitutes the foundation and key of fiscal constitution. According to whether the constitution stipulates that finance should be the standard, fiscal constitution can be divided into formal fiscal constitution and substantive fiscal constitution. According to the different stages of the development of fiscal constitution, it can be divided into modern fiscal constitution and modern fiscal constitution. Our country should take the completion of the modern fiscal constitution as the main objective and actively respond to the challenge of the modern fiscal constitution. At the same time, our country should actively promote substantive fiscal constitutionalism and create the conditions for formalized fiscal constitutionalism.