摘要
中国财政宪法的条款主要包括"财政基本国策条款"、"国家财政权力条款"与"纳税人基本权利条款"等三个方面。依据这些条款,对全国人大及其常委会、国务院在财政预算、审计监督、税收立法等领域行使职权的情况进行统计分析,不难发现:自1982年宪法制定以来,"财政基本国策条款"实施状况良好,"国家财政权力条款"实施状况逐步改善,但是"纳税人基本权利条款"的实施状况还需要通过完善宪法监督机制与税务复议机制、税务诉讼机制予以改进。
The provisions of China＇s financial constitution mainly include ＂basic national financial policy＂, ＂national financial powers＂, and ＂taxpayers＇ fundamental rights＂. In accordance with these provisions, analysis can be conducted to examine the duty performance by NPC and its Standing Committee and the State Council in the domains f budgeting, audi- ting and supervision, and tax legislation, which reveals that, since the making of Constitution in 1982, ＂basic national fi- nancial policy＂ showed satisfactory implementation; ＂national financial powers＂ showed gradual improvement in implemen- tation; ＂taxpayers＇ fundamental rights＂ requires further efforts to enhance the constitutional supervision mechanism and im- prove tax review mechanism and tax litigation.
出处
《江苏行政学院学报》
CSSCI
北大核心
2015年第5期120-128,共9页
The Journal of Jiangsu Administration Institute
基金
周刚志主持的国家社科基金艺术类重大项目"国家文化法制体系研究"(15ZD03)的阶段性成果
关键词
财政宪法
宪法实施
评估研究
Financial Constitution
implementation of the Constitution
evaluation and studies
