论财产权与征税权的冲突与协调——以权利(权力)性质的法律解析为视角

Conflict and Coordination of Property Rights and the Right to Tax——In the legal perspective of right (power) for the analytical nature

私人财产权与国家征税权的冲突贯穿于国家税收始终。以财产权与征税权性质的法律解析为视角,对财产权权利性质及征税权权力性质进行定位与论证。财产权与征税权在彼此冲突中实现其权利(权力)价值,而冲突过程的实质亦是两权协调的过程,通过两权的协调最终达到国家与人民的共赢结果。既保障纳税人的私人财产权不受征税权的非法侵犯,又使国家在纳税人依法让渡财产权的基础上奠定其存在物质基础,从而为纳税人提供公共产品与公共服务,增进纳税人的公共福利。

Private property rights and the right to tax the country throughout the conflict has always been the state＇s tax. To property rights and the right to tax the analytical nature of the legal perspective, the nature of property rights and the right to tax powers to target and the nature of proof. Property rights and the right to tax in mutual conflict in the realization of their rights （power） value, and the real conflict is also a process of coordination of the two, right through the coordination of the two countries to achieve the ultimate win-win results with the people＇ s. Not only protect private property rights without the taxpayer＇s right to tax the illegal invasion and the country in accordance with the law trans- ferring the property rights of taxpayers on the basis of material basis for its existence, so as to the taxpayers of public provision of public goods and services, enhance the taxpayers public welfare.