当前税收收入快速增长的宪法背景思考

On the Constitutional Background of the Rapid Growth of the Tax Revenue

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。

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.