摘要
我国现行宪法在公民权利的规定上比较宽泛,税收宪政精神和制度规定方面的欠缺十分明显,特别在财产权的保护方面、税权的分配方面,税收的监督权等方面仍有相当大的空白,需要通过适时的修宪来补足。从私有财产权的宪法保障、实行税收立宪、建立健全税收法律体系和完善预算监督制度四个方面加大力度,能够更好地保障纳税人权利,实现公民权利与国家权力的和谐。
China＇s present constitution has made inexact provisions for citizenship. As for taxation constitutionalism, the Constitution has obvious weakness in these aspects, such as the protection of property rights and distribution of tax rights, taxation supervision rights and, therefore, needs some appropriate amendment. The strengthening of the following four aspects, i. e. the constitutional protection of private property rights, taxation constitutionalism, establishing tax law＇s system and perfecting budget supervision system can be better to protect taxpayers＇ rights, and to realize the harmony of citizenship with state power.
关键词
纳税人权利
税收立宪
预算监督
taxpayers＇ rights
taxation constitutionalism
budget supervision
