财政立宪的范畴辨析

On the Category of Fiscal Constitutionalism

税收立宪构成了财政立宪的基础和关键。根据宪法是否以专章规定财政为标准,财政立宪可以分为形式财政立宪和实质财政立宪;根据财政立宪的发展阶段不同,可以分为近代财政立宪和现代财政立宪。我国应该以完成近代财政立宪为主要目标,积极回应现代财政立宪的挑战,同时,积极推进实质财政立宪,为实现形式财政立宪创造条件。

Tax is the key foundation of fiscal constitutionalism.Fiscal constitutionalism can be divided into formal and virtual fiscal constitutionalism according to special financial chapter whether to be prescribed in constitution,also modern and contemporary fiscal constitutionalism by it's history.China should first achieve modern fiscal constitutionalism,and actively respond the challenge of contemporary fiscal constitutionalism,at the same time promote virtual fiscal constitutionalism to create the conditions of formal fiscal constitutionalism.