摘要
本文通过美国宪政史上的一个经典案例——“美国银行案”,探讨“信任”的制度基础及其对中国的借鉴意义。最近,中央提出建设“新农村”的设想并取消了延续2600年之久的农业税,减轻了农民的税费负担。虽然中央的农村政策是令人鼓舞的,但是政策转变需要稳定的制度保障。“美国银行案”的逻辑表明,地方税费应该由地方选民自己决定,中央不应越俎代庖。事实上,只有在农民真正获得民主自治的宪法权利之后,他们才能“信任”中央和地方政府的政策将反映和尊重他们的基本利益。
Through a classical case in the history of American constitutionalism-the case of McCulloch v. Maryland, the article explores the institutional foundation of "trust" and its implications for China. Recently, the central government has advanced the assumption of building "the new countryside", and abol- ished the 2600-year-old agricultural tax, lightening farmers" tax burden. Inspiring as the rural policy is, the conversion of policies requires a steady institutional guarantee. The logic in the case of McCulloch v. Maryland shows that local tax should be determined by local electorate, rather than by the central government. In fact, only after farmers truly gain democratic and autonomic constitutional rights can they "trust" the policies of the central and local governments to represent and respect their basic interests.
出处
《江苏社会科学》
CSSCI
北大核心
2007年第3期111-117,共7页
Jiangsu Social Sciences
关键词
民主
信任
农业税
democracy
trust
agricultural tax