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本文从财政立宪主义的进路,阐述了财税制度立宪的重要意义,比较了国外宪法对财税制度的规定,并建议我国宪法设“财政”专章规定财税基本原则和基本制度,在财税基本原则中,应将税收法定主义原则,财政民主原则,财政议会(人大)主义原则规定在内,而在财税基本制度中,应将基本税种,财政监督,纳税人基本权利等规定在内。
This paper elaborates the significance of constitutional taxation from the perspective of fiscal constitutionalism, compares the provisions of the foreign constitutional taxation system, and suggests that the constitution of our country should set the basic principle and basic system of taxation and taxation stipulated in the special chapter of finance, In the basic principle, the principles of tax statutory principle, fiscal and democratic principle and fiscal parliament (people’s congress) should be stipulated. In the basic taxation and taxation system, basic taxation, financial supervision and basic taxpayer rights should be included.