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税收与国家同时诞生,是国家赖以存在的物质基础,必然是一种宪法性的权力或者权利。对税收问题立宪是我国宪政建设的重要内容。我国应在考察西方税收立宪理论,借鉴各国税收立宪实践经验的基础上,结合现实探讨和实践我国的税收立宪建设:首先要落实税收法定原则;其次是实现税收的合法化;三是要在坚持中央集权为主体的基础上,因地制宜地在各地区实行不同的税收法律和政策;四是要合理立法,严格执法,改革税收法律制度。
The birth of taxes at the same time as the state is the material basis upon which the state depends and must be a kind of constitutional power or right. Constitutional taxation is an important part of constitutional construction in our country. Based on the investigation of western constitutional tax constitutionalism and drawing lessons from the practice of taxation constitutional practice in various countries, our country should probe into and practice the constitutional construction of taxation in our country in light of the reality: firstly, the legal principle of taxation should be implemented; secondly, the legalization of taxation should be implemented; thirdly, Centralized centralism as the main body, based on local conditions in different regions of the implementation of tax laws and policies; Fourth, we must be reasonable legislation, strictly enforce the law, reform of the tax legal system.