税收的宪法学解读

Re-interpretation Tax from a Constitutional Perspective

本文从宪法学层面解读税收,认为税收是权利的保护费,是使用公共产品支付的对价,税收是私有财产权和国有财政权之契合点。

This thesis interprets tax from a constitutional perspective, and considers tax as the protection fee of right, and as the price of public products, and as the connection points of private property and state-owned financial powers.