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我国宪法中的税收法定主义和现实考量

On the Principle of Tax Revenue Legalism in Chinese Constitution and its Implementation
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摘要 我国宪法确立了税收法定主义原则,但在现实中税收法定主义的实施情况是:全国人大及其常委会的税收立法数量不足、税收立法权的授权不规范、税收立法权的划分缺乏法律标准。贯彻落实宪法确认的税收法定主义,能解决税收立法混乱所带来的基层政府财政困难、预算浪费等现实问题。 China's Constitution has established the principle of tax revenue legalism,but in reality,the implementation of this principle is: number of tax legislation of N.P.C.and its Standing Committee is insufficient,tax legislative authorization is not standardized,and the division of legislative right on ta-xation is lack of legal standards.Implementation of the principle will solve those problems brought by confusion of taxation legislation,such as primary government financial difficulties,budget waste and other practical issues.
作者 肖瑜
出处 《合肥学院学报(社会科学版)》 2011年第3期89-92,共4页 Journal of Hefei University:Social Sciences
关键词 税收法定主义 宪法条款 授权立法 分税制 the principle of tax revenue legalism Constitution clause tax legislative authorization tax distribution system
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