税权平衡论纲

The Balance of Taxation Rights

收入制度包括国家财政收入和国民财产收入,二者相生相克,具有内在的矛盾性和统一性。税收是二者的连结点。通过税收制度,国民财产收入的一部分转化为国家财政收入;通过财政支出制度,国家财政收入用之于民,促进国民财产收入的增长。税收法律关系是征税主体和纳税主体之间的关系,从权利的角度来说,是国家税权和国民税权的关系。财税法的变革应当以人文关怀和对人的终极价值追求为进路,建立以人为本的税权平衡观,即国民税权与国家税权的平衡观,把对国民税权和国家税权平衡互动的研究作为推动中国财税体制改革的逻辑起点,探讨税权入宪、税收法定、税收公平、预算监督机制的建立,探寻中国财税法变革的新路径。

Income system covers the national finance income and national property income, the two of witch reinforce each other, and including the internal contradiction and unity. Taxation is the connecting point of the two. Through the tax system, the part of national property income changes into national fiscal revenue; through fiscal expenditure system, national finance income for the people, promoting the national property income growth. The legal relation of the tax revenue is the legal relationship between the taxpayer and taxpayer＇s rights, definiting from the attributes, witch is the relation between the national taxation rights and national taxation power. Tax law reform should take the humanities concern and the ultimate value of human pursuit for the route, establish the conception of the people-oriented tax rights balance, which is the national tax rights and national tax power balance theory. Based on this, taking the research of national tax power and tax right balance interaction as a logical starting point to promote the reform of the fiscal and taxation system of China, discussion on establishment of tax rights into the constitution, statutory taxation, tax fairness, budget supervision mechanism, to explore a new path of Chinese tax law reform.