政治国家VS市民社会视角下的课税权力边界研究

The Research on the Boundary of the Taxation Power under the Vision of Politic State VS. Civil Society

国家课税权力是国家运转和社会发展不可或缺的一项权力,缺乏税收支持的国家力量的保护,社会发展与公共利益将难以实现,个人的财产和自由也将无法得到保障。然而,课税权力又具有扩张性,其极有可能异化成为公民权利乃至公共利益的反面,课税权力在政治国家与市民社会中的发展史本身就是一个"扩张—限缩—再扩张—再限缩"的博弈过程,未经限制的课税权力将带来不可估量的负面影响。因此,分析课税权力的本性,明确它的范围与边界才能有效防止其对市民社会的公民权利带来的不法侵害。尤其是在当前国家课税权力服务于我国治理现代化的过程中,如何正确地履行课税权力所代表的国家治理职能,构建权界明晰、法治高效的财税法律体系至关重要。必须从法律上明确我国课税权力的边界,从理念的转换、原则的落实、利益的权衡等方面着手破解我国课税权力在现实中的各种越界难题,有效推动我国推进财税法治改革的深度发展。

Taxation power is an essential part for a nation to operate and the sustainable development of a society.Without the supporting of taxes,the development of the society and the public interests will struggle to achieve and the personal property and freedom also cannot be guaranteed. However,the alienation of taxation power will likely lead it to the opposite of citizens' rights and public interest. On the way of the evolution of the political state and civil society,the development of the tax power is a process of 'expansion,narrowed,expand again,and then narrowed again'complex game,it will bring immeasurable negative impact if not being reasonably controlled. Therefore,it is necessary to analyze the nature of the taxation power,confirm the scope and boundary of it to prevent its violation of civil rights and public interest. In the process of modernization of China's national governance,how to correctly perform the taxation power which represents the governance function is especially important and it is urgent to form a clear boundary of the taxation power and an effective fiscal and taxation legal system. As well as we ascertain the boundary of the taxation power of our country and resolve the problems of 'overstep the boundary'by the transformation of concepts,the implementation of principles and the balance of the interests, it will provide beneficial enlightenment for promoting the fiscal and taxation system reform in our country.