论财政立宪主义语境下的税收权控制

在我国社会转型的过程中,市场经济的实行和法治国家的建设均呼唤财政立宪主义理念的落实,其中对国家税收权的制约是核心。为此,不仅需要从宪法的意义上对＂税收＂的内涵进行解读,展现其中蕴涵的宪政主义精神;而且需要从征税权的行使、税收收入的使用、纳税人的权利保护、征税权的合理划分等制度上进行建设和完善,方能在通过财政立宪推进中国宪政进程方面见到实效。

On the Control of Tax Revenue Power in the Context of Financial Constitutionalism

In the course of transformation of our society,both the practice of market economy and the construction of a country under the rule of law call for implementing the idea of financial constitutionalism,and it is the core to restrict the power of national tax revenue.Therefore,we should not only interpret the connotation of the term ＂tax revenue＂ from the perspective of Constitution,which shows the implied spirit of constitutionalism,but should also establish and perfect the tax revenue system from the perspectives of the exercise of tax revenue power,the use of tax revenue,the protection of taxpayer＇s rights,and the rational division of the tax revenue power.Only in this way we can gain practical results in China＇s constitutional process,the process which is promoted by the financial constitutionalism.