试论《自由大宪章》税收法定的萌芽、成熟及发展

Research on the Development Stage of Tax Legalism from the View of “Magna Carta”

《自由大宪章》因税收危机而产生,故税收便有了"宪政之母"之称。《自由大宪章》开创的"无代表则无税"的税收宪法原则,其精义可概括为:限制政府的征税权,保护人民的财产权。浸润着人权观念、契约自由观念、人民主权观念的《自由大宪章》,其税收法定原则经过英美法革命的实践,日益成熟和完善。如今,各法治国家无不将课税权转归于国民全体所掌握,其税收立宪也都是以对税权的制约和控制为核心。《自由大宪章》对后世各国税收法治建设产生的深远影响,势必也将推动变革中的中国"落实税收法定原则"。

Magna Carta was born in the crisis of tax,then tax was called'The mother of constitutional government'.The tax principle of'No taxation without representation'originated from Magna Carta,which means that we should limit the tax power of the government and protect the property right of the people.Magna Carta concerns the idea of humans right,freedom of contract and popular sovereignty,and its tax legalism becomes mature after the revolution of American,England and France.Nowadays,tax power is in the hand of the people,the core principle of tax constitutionalism is to regulate the tax power.Magna Carta has a profound effect on many countries which ruled by law,and it can also contribute to implement the'Statutory Taxation Principle'in China.