关于征税权力的三个基本问题

The Three Basic Problems on the Taxation Right

国家与政府作为征税主体的区别在于国家是征税权力的惟一主体,政府只能行使有限的、代表国家对人民征税的税收行政权力,而没有对人民财产的最终分配权和自由使用权。为维护税收法治和人民主权,应当防止征税权力向政府转移。现代国家征税权力已不具有国家主权的特性,其权力来源于人民,因而不得凌驾于人民权利之上。

Nation differs from government as the subject of tax collection,which is the sole subject. Govemment can exercise limited power of tax collection on behalf of the nation, but it has noright to allot and use property. To maintain legal tax collection and people＇ s sovereignty, we should not transfer the right to the government. In modem countries, the right of tax collection comes from the people and should not reing on people.