宪政税收——一个从宪法视角分析税收的框架

宪政税收是宪法上对税收核心规则或最高原则的创设与运用之政法过程的制度性规范,这一过程要求税收的每一个核心要素都受制于宪政税收。理论上,一个符合中国现实的宪政税收模型是人民代表的一致同意。因为国家和人民的基本关系其实是税收关系,所以必须在宪法上界定国家与人民的权力与权利、责任与义务并使其基本关系宪法化。实践上,应以宪政税收为基本出发点,修改宪法的涉税条款,不必出台税收基本法,并以宪法理念或精神指导税收法律体系或制度的构建。

Constitutionalism Taxation:A Framework of Analyzing Taxation under an Angel of Constitution

Constitutionalism taxation is an institutional norm for a political and legal course that the core rule or the highest principle of taxation should be created and operated under the constitution.This course demands each core factor of taxation should be confined to constitutionalism taxation.In terms of theory,a constitutionalism taxation model fit to the reality of China should be an agreement of all the deputies who represent national people.In fact the relation between the state and the people is taxation,so their power and right and obligation and duty should be defined from the angel of constitution,so as to make the fundamental relationship constitutionalization.In practice,constitutionalism taxation should become the basic point,and then revise the taxation item in the constitution and unreveal taxation basic law,in addition,guide the construction of taxation law system with the constitution-based concept or spirit.