国家课税权的法律解析

Legal Analysis on State’s Power of Taxation

国家课税意味着以国家为主体无偿地“剥夺”国民财产,为保证国家课税权和国民基本财产权之间的协调与配合,对其进行宪法控制或规范极其必要。只有获得了宪法上认可与支持的课税权才是合法的。在对国家课税权探源的基础上,提出了课税合法化的路径———税收立宪,强调国家课税权的权力与权利的双重性质,并探讨了对国家课税权的制约和保障。

Taxation by the states means that the state deprives th e property of citizens without compensation. In order to secure the coordination and harmonization of the power of taxation by state and the right to property b y individuals, it is quite necessary to set constitutional control and regulatio n. The only legal taxation power is that under the recognition and support by co nstitution. Based on the inquiry of the resources of state’s taxation power, it can be seen that to constitutionalize the taxation is the means to make it lega l. The Power of taxation has the dual nature of power and rights, and should be restricted and safeguarded.