财产权、税收和法治的实现

2007年5月30日财政部突然大幅提高印花税,导致股市遭受重创,也给人们带来了很多思索。财政部不恰当地使用税收手段调整股市,凸显了税收法定主义在当下中国阙失所造成的严重后果。毫无疑问,不符合税收法定主义的课税行为不但是对公民财产权的严重侵犯,而且可能会使实现法治的梦想最终落空。在此意义上,行政法学应当关注因税收而引发的种种法治问题并做出自己应有的贡献。

Property Rights, Tax and the Rule of Law

On May 30th, 2007, the Ministry of Finance of China suddenly increased the Stamp Tax, bringing significant damages to local stock market, which also made people think a lot. The inappropriate use of tax tool to control stock market by the authority reveals the serious consequences due to the absence of Tax Legalization. There is not doubt that taxation that does not meet the requires of Tax Legalization challenges Property Rights of civilians seriously, and more dangerously, may break our dream of rule by law. So, administrative law must pay its concerns to legal problems caused by taxation and do what it is supposed to do.