税收立宪的价值及其在我国的运用

西方国家通过税收立宪,实现了国家征税权的宪法限制、私有财产权的宪法地位、纳税人权利的宪法保障,最终走上了宪政发展的道路。我国宪法税收条款缺失,没有规定税收法定原则,行政机关成为税收立法权和执行权的中心,使得征税权在我国成为几乎不受约束的权力。我国宪法对于私有财产权与公有财产权实行不平等保护,只规定了纳税人义务内容而没有规定权利内容,导致纳税人权益无从得到切实保障。税收立宪的价值就在于通过限制国家征税权来保障人权并实现宪政。

On Value of Tax Constitutionalism

Through tax constitutionalism, the western countries realize the constitutional limit to state power of taxation, the constitutional position of private property, and the constitutional guarantee of taxers’ right, and finally step into a developing constitutional road. In our country, there is no tax provisions and legal principles, which makes the administrative organs the center of legislation power and enforcement power, and eventually makes the power of taxation almost an unrestricted power. Our country’s constitution has unequal protection for private property right and public property right, only stipulates the taxers’ duties but no rights, which leads to that the taxers’ rights couldn’t be effectively protected. The value of tax constitutionalism is to achieve constitutional government through limiting state power of taxation to protect human rights.