税权制衡的宪政思考

Constitutional Research on Check of Tax Power

税权派生于国家主权,受制于法治,是一种宪法性的权力。因此必须把税权放到宪政视野之下进行检视。作为宪政基本原则之一的权力制衡原则,运用在税权问题上必然要求对税权进行制约与平衡,这样才能保障税权的合法行使。如何建立税权制衡机制是我国进一步推进宪政建设所要面对的重大课题。

Tax power is a constitutional power ,which is derived from nationality power and under check of rule of law. It should be reviewed from the point of view of constitutionalism. In order to use tax power according to the law, tax power should be check and balanced ,which is one of basic rules of constitutionalism. How to build the system of tax power check and balance is a top issue in constructing constitutional system.