| 当前税收收入快速增长的宪法背景思考 |
| |
| 引用本文： | 白彦锋.当前税收收入快速增长的宪法背景思考[J].西安财经学院学报,2006,19(5):70-73. |
| |
| 作者姓名： | 白彦锋 |
| |
| 作者单位： | 中央财经大学,财政学院,北京,100081 |
| |
| 摘 要： | 改革开放以来,我国的私人产权制度已经逐渐形成。2004年的《宪法修正案》也要求对私人产权给予保护。近年来,我国税收收入迅猛增长,政府税权的扩张势必会损害私人产权。因此,对当前税收收入快速增长的宪法背景应当给予更多关注。
|
| 关 键 词： | 税收收入 宪法 私人产权 |
| 文章编号： | 1672-2817（2006）05-0070-04 |
| 收稿时间： | 2006-09-11 |
| 修稿时间： | 2006年9月11日 |
On the Constitutional Background of the Rapid Growth of the Tax Revenue |
| |
| BAI Yan-feng.On the Constitutional Background of the Rapid Growth of the Tax Revenue[J].Journal of Xi‘an Institute of Finance & Economics,2006,19(5):70-73. |
| |
| Authors: | BAI Yan-feng |
| |
| Abstract: | Since 1978,the institution of private property right has come into being.The protection of private property right was stipulated in the amendment to the Constitution in 2004.At the same time,the revenue of tax has grown dramatically recently,and it will surely damage the private property right.More attention should be paid to the Constitutional background of the trend. |
| |
| Keywords: | Tax Revenue the Constitution |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
