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实行宪政是现代国家的根本标志之一。本文认为,现代税收的宪政精神是:保障公民权利、限制公共权力、张扬税收法定主义,实现社会的公平和正义。宪政把理念与价值取向内涵于规则和程序当中,而税收规则作为整个民主政治过程的政治、经济因素,既是宪政的最高规则——宪法规范的重要内容,也是宪政体制运行的重要保障,凸显了税收的宪政本质是基于社会契约的契约税收、法治税收。
The implementation of constitutional government is one of the fundamental signs of the modern state. This paper argues that the constitutionalism of modern taxation is: safeguarding citizens’ rights, limiting public power, publicizing tax statutoryism and realizing social fairness and justice. Constitutionalism connotes ideas and values in rules and procedures. As the political and economic factors in the entire process of democratic politics, tax rules are both the supreme constitutional rules - the important content of the constitutional norms and the important guarantee of the constitutional system, highlighting The constitutional nature of taxation is based on the social contract contractual tax revenue, the rule of law.