宪法税条款及其在我国的完善

Comparative Analysis of Constitution Tax Provision

租税国家下,宪法税条款的规定有利于税目的的实现和正当性的维持,有利于税权的合理配置,有利于推动国家的宪政进程。通过对诸国宪法的考察,可以得出人类宪政和税制文明的共同经验之一就是在宪法中明确规定关于税的条款。具体包括:税立法的民主性条款、禁止性税条款、税收公平原则、税收法定主义、征税目的和税权划分等条款。针对我国宪法税条款的缺失,可以从如下几个方面对其加以完善:明确税的立法权属于人民的代议机关——人大;设立禁止性的税条款;增加税权划分条款;肯认税收司法权;明确纳税人权利。

Through the investigation into the various countries constitutions, we can get one of common experiences of human＇ s Constitutionalism and tax system civilization, that is in the constitution explicitly stipulates about the tax provision, specifically includes ： tax legislation＇ s democracy ; prohibition provision of tax; the doctrine of tax equality; the doctrine of tax legal prescription; the purpose of taxation; the division of tax power, and so on. The constitution tax provision stipulation is advantageous to the tax provision＇ s realization and tax justification＇ s maintenance ; to the tax power reasonable disposition; and to drive country＇s Constitutionalism advancement. In view of our country constitution tax provision flaw, we should perform the constitution from many aspects.