| 税收的宪法学解读 |
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| 引用本文： | 易谨.税收的宪法学解读[J].天水行政学院学报,2009(2):114-118. |
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| 作者姓名： | 易谨 |
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| 作者单位： | 长沙民政职业技术学院,湖南,长沙,410004 |
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| 摘 要： | 本文从宪法学层面解读税收，认为税收是权利的保护费，是使用公共产品支付的对价，税收是私有财产权和国有财政权之契合点。
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| 关 键 词： | 税收 宪法 公共产品 |
Re-interpretation Tax from a Constitutional Perspective |
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| Authors: | YI Jin |
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| Institution: | YI Jin (Changsha Social Work College, Changsha 410004, China) |
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| Abstract: | This thesis interprets tax from a constitutional perspective, and considers tax as the protection fee of right, and as the price of public products, and as the connection points of private property and state-owned financial powers. |
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| Keywords: | tax constitution public products |
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