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本文首先考察了我国《宪法》和德国《基本法》的财产权条款,其次就税收是否受到财产权条款的约束而展开探讨,并进行比较。认为,为了有效保障财产权,税收不得超出宪法财产权所设定的限制。
This paper first examines the property rights provisions of the “Constitution” of our country and the “Basic Law” of Germany. Second, we discuss whether the tax is subject to the provisions of property rights and make a comparison. In order to effectively protect the property rights, the tax revenue must not exceed the limit set by the constitutional property rights.