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本文通过对政府的契约起源假说的解读研究如何从宪法层面对政府的征税权加以限制,说明当下中国从税收专制主义走向税收宪政主义的转型中需对税收的契约精神进行深入的发掘和研究。并试图回答政府征税的权力究竟何在?怎样行使这项权力以及可以怎样约束和应当如何约束这项权力的问题。
Based on the interpretation of the government’s contractual origin hypothesis, this paper studies how to restrict the government’s taxation right from the constitutional level. It shows that in the current transition from tax autocracy to tax constitutionalism, China needs to deeply explore and study the contractual spirit of taxation . And how to answer the government’s power of taxation? How to exercise this power and how it can be bound and how to restrain this power issue.