【作者】 许炎；

【导师】 刘莘；

【作者基本信息】 中国政法大学 ， 宪法学与行政法学， 2007， 博士

【摘要】 本文主要讨论中国的赋税问题与宪政发展,为研究如何确立和发展中国的宪政提供新的分析视野。一般而言,宪政包涵两项基本规则,即法治和有限政府。在某种程度上,后者是构成前者的牢固基石,如果政府不受限制,法治就有可能受到严重损害。宪政这一概念源于西方国家。它们的宪政历史清楚地表明,赋税,尤其是直接税,在奠定现代立宪主义与塑造有限政府观念上起着至关重要的作用。就此意义而言,宪政的成功与赋税制度的变革密不可分。在我国,立宪政体中赋税的意义与作用长久以来被忽视,或至多受到较少注意。域内外相关研究已经阐明,在以赋税收入为主的现代国家,赋税问题不仅与个体的私有财产权相关,而且更为重要的,它与个体的公民和政治权利紧密相连。我国对赋税所具有的宪政意义的忽略,以及历史上和现行实践中不合理的赋税制度,已严重影响到当今立宪政府的发展。如何约束政府的权力滥用和不合法的行为,以保护个体权利和发展经济,对今日的中国而言是一个困难但具有决定性的问题。本文试图通过对历史上为何赋税导向宪政的原因分析,揭示赋税的宪政含义,以此为基础提出与赋税有关的法律制度改革。这些改革或修正完善对于促进中国的立宪政府发展将是重要且可行的措施。纳税人基本权利的宪法阐释将是确立有限政府的基础。更多还原

【Abstract】 The research is devoted to discussing taxation problems and constitutional development in China. It provides a new view for considering how to establish constitutionalism in China. Generally constitutionalism refers to two maxims, rule of law and limited government. To some extent, the latter forms a solid foundation for the former. Its Meanings are derived from the western nations. Their constitutional history shows that taxation played a key role in creating modern constitutionalism and shaping limited government. Constitutionalism, in this sense, cannot be made separately from taxation reform.In China, the significance and role of taxation within this constitutional polity, however, have long been ignored or, at best, had little attention paid to them. Studies illustrate that taxation, as the major revenue source for government involves not only individuals’private property rights, but importantly, connects with civil and political rights. At present, this ignorance along with the historical and current unreasonable taxation systems of China has caused serious impediments to making progress towards a constitutional government. How to curb the abuse of governmental powers and illegitimate actions so as to protect individual rights and develop economy is a hard yet decisive problem for China. This research tries to discover reasons why taxation historically led to constitutionalism, and by drawing on these reasons and the constitutional meanings of taxation, it suggests reforms in the legal and related systems to impose taxation. These would be essential and promising steps to foster growth of a constitutional government in China. It offers a constitutional understanding of basic taxpayers’rights on which the development of a limited government relies.更多还原