税收调控的合法化与私权的保护

The Legalization of Tax Adjusting and Controlling and Protection to the Civil Rights

税收调控在中国社会经济生活中发挥重大作用的同时,也带来了一些问题。税收调控不仅要考虑宏观调控的目的,也要注重对私权的保护。这是宪政的要求,也是法治国的体现。中国目前税收调控的失范状态,不仅导致了税收调控脱离了合法性,而且屡屡造成对私权的侵犯乃至践踏。因此,税收调控必须依法进行,走合法化道路,包括税收调控权力来源的合法化,依据的合法化以及程序的合法化等。

While tax adjusting and controlling plays crucial roles in China＇s social and economical life, it brings problems as well. We should consider not only the goal of macro-regulation but also protection to the civil rights when applying tax adjusting and continUing. This is the request of the constitutional government and embodiment of nation ruled by law. In current stage of China, the anomie of tax adjusting and controlling leads separation from legitimacy and invasion of civil rights, so tax adjusting and continUing must be processed according to laws. The legalization of tax adjusting and controlling includes the source of authority, rationale and procedures, etc.