中央与地方税权划分的宪法依据研究

On the Constitutional Basis for the Division of the Central and Local Taxation Power

在宪法中明确规定中央与地方国家税权的划分,不仅涉及国家的统一与稳定,而且涉及宪法对中央与地方两级国家机关的权力控制和对人民财产权的宪法保护。各国税权划分的模式主要有三种:以美国为代表的分权模式、以法国为代表的高度集权模式和以日本为代表的适度分权模式。参考世界各国宪法规定,借鉴世界各国宪政文明的普遍经验,完善我国的宪法税条款,明确税权力在中央与地方划分的宪法依据,既有利于我国税法体系的完善,又能进一步促进我国社会主义宪政国家建设。

To stipulate expressly the division in the Constitution the central and local taxation right not only involves the unity and stability country, but also deals with the constitutional control over the powers of central and local governments and the constitutional protection of the property rights of the people. There are three main modes in the division of taxation power： power division mode in the United States, highly centralized model in France and appropriate separation mode in Japan. Referring to the Constitution and drawing on universal experiences of constitutional civilization in the world, to perfect the tax provisions of the Constitution and clear the constitu- tional basis for the division of the taxation power between the central and local governments is not only beneficial to both the perfection of tax system and the promotion of the construction of Chinese constitutional state.