| 我国宪法的税收修改与完善研究 |
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| 引用本文： | 姚轩鸽.我国宪法的税收修改与完善研究[J].玉溪师范学院学报,2010,26(2). |
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| 作者姓名： | 姚轩鸽 |
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| 作者单位： | 西安市国家税务局,陕西,西安,710068 |
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| 摘 要： | 未来我国宪法税收修改与完善的重点和方向在于:最大限度地皈依人类税收治理的文明大道,增进全社会和每个人利益总量;增加宪法的合法性,为"税权"及其宪法涉税条款的合法性奠定基础,真正体现宪法的至上性与权威性;建立实质意义上的"税权"监督制度与机制,构建以课税权与预算权监督为重点的制度性的监督保障机制;重新构建公正和谐的征纳税人权利与义务关系,减少根本性的冲突与矛盾;使涉税条款能够明确清晰,改善目前太过模糊和原则的现状;明确征纳税人权利与义务的确切范围与界限,使征纳双方的权利与义务回归常态.
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| 关 键 词： | 宪法 税收 权利 义务 税权 |
A Study on the Amendment and Perfection of China's Constitutional Tax Revenue |
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| YAO Xuange.A Study on the Amendment and Perfection of China''s Constitutional Tax Revenue[J].Journal of Yuxi Teachers' College,2010,26(2). |
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| Authors: | YAO Xuange |
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| Institution: | YAO Xuange(Xi\'an Municipal Office,State Administration of Taxation,Xi\'an,Shanxi 710068) |
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| Abstract: | The focal points and direction of the amendment and perfection of China's constitutional tax revenue are as follows: Be maximally converted to the civilized road of human tax governance in order to increase the total volume of benefits for both the individual and the society;Raise the legitimacy of the constitution to lay down the foundation for tax rights and relevant items concerning tax in the constitution thus establishing the supremacy and authority of the constitution;Create actual system and mechanis... |
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| Keywords: | constitution tax revenue right duty right of tax |
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