私人财产权的双重保障——兼论税法与私法的承接与调整

财产权是公民维持其物质生活的基本权之一,对公民生存权等诸项权利的实现有着重要的意义。在财产权的实现过程中,不仅将面临来自平等主体的权利侵害,更将无法避免以参与财产收益分配为目的的征税权的侵害。为此,必须通过私法与税法的双重制度构建,为私人财产权的实现提供全面的保障。私法通过财产权行使规则的确立,为财产权提供积极的制度保障,而税法则必须通过对国家征税权的自觉约束与规范,防止征税权对财产权造成过度的侵害,为私人财产权提供消极的保障。着重研究私人财产权双重制度保障的必要性与可行性,并以此为基础,分析如何实现两者的相互协调,避免规则的冲突。

Protection On Property Right from Tax Law and Civil Law——Connecting link between tax law and civil law

Property right is one of the basic rights which provide people living conditions.The intrusion from other private rights and tax right will prevent property right from implementing.Therefore,it is necessary to construct two-ply system,including tax law and private law,to protect property right.Private law can give a positive protection on property right,while tax law takes precautions to restrict the tax right and protect the property negatively.This article will place the emphases on the necessity and feasibility of the construction of the two-ply system to protect property right and analyze how to harmonize of rules from tax law and private law.