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在我国社会经济日益发展的大潮中,征收的税款构成财政收入的重要组成部分。在我国宪法中已经明确规定了尊重和保障人权的原则,保障社会公众合法的私有财产不受侵害。理论界学者也在逐步地研究和探讨税收的宪法秩序,以便完善越来越壮大的社会主义市场经济体制。我国对于税收的征收活动具有很大的强制性特征,若宪法不对从社会公众合法的私有财产中征收一部分税款这一过程进行制约,税收的法律体系就不会趋于改善。因此,本文研究的重点就是以宪法秩序研究和探讨税收法律体系。
In the tide of growing social and economic development in our country, the taxes levied constitute an important part of the revenue. In our country’s constitution, the principle of respecting and safeguarding human rights has been clearly stipulated to ensure that the legitimate public property of the public is not infringed upon. Theorists and scholars are also gradually studying and exploring the tax constitutional order in order to perfect the growing socialist market economic system. Our country has great mandatory features for tax collection activities. If the constitution does not restrict the process of levying a part of tax from the legal property of the public, the tax legal system will not tend to improve. Therefore, the emphasis of this paper is to study and explore the tax legal system in the constitutional order.