【作者】 吴礼宁；

【导师】 苗连营；

【作者基本信息】 郑州大学 ， 宪法学与行政法学， 2010， 博士

【摘要】 立宪主义也即宪政,与其说是一种社会理想,倒不如说是一种社会、政治生活,是一种协调人与国家关系的法律哲学和政治活动。它要求在政府与公民的相互关系中,政府权力受到宪法、法律和其他社会规范的约束,以保障人权价值的实现。在宪政秩序更新的各个环节当中,财政体制的变革无疑处于枢纽的位置。可以说,国家在经济形态上均是财政国家。租税国家概念,是财政国家的重要模式,它首先是宪政国家、法治国家。单单从财政的角度而言,租税国家就是在财政收支的全过程,贯穿了法治、民主精神的财政国家模式,并且这里的民主是真实的民主,而非异化、虚假或被操控的民主。既然租税国家是财政领域之宪政国家,宪政国家的基本精神和原则,一般会在租税国家得到贯彻和遵循。并且也只有贯彻了宪政国家基本精神的财政体制,才符合租税国家的实质。大体来说,租税国家的基本原则包括财政民主、纳税人权利保障、财政权有限以及民生福利等原则。其中,财政民主原则是前提,而纳税人权利保障原则是核心,也是最基本的价值追求。租税国家运行的物质基础首赖税收,有时政府也会通过发行货币、公债和收费等其他方式获得收入。对于我国而言,由于宪法规定了国家的社会主义制度,决定了公有制经济的主导地位,于是在税收之外,还存在着大量的国有资产收益,加上其他的非税收入乃至预算外收入的存在,一方面从结构上提出了构建形式意义上之税收国家的要求,同时提出了构建实质意义上租税国家,即财政税收领域之宪政、法治国家的要求。在租税国家领域,税收收入是主要的财政来源,税收以外的财政收入,都应当纳入非税收入的范畴。至于非税收入的概念,还存在很大的争议,不过大体来说,非税收入主要包括规费、罚没收入等基本类型。非税收入概念的提出,具有重要的宪法学意义。同时,在以公有制为主体的中国,有关非税收入问题的研究,应将国有资产收益作为核心问题加以探讨。公共财政支出是政府为履行其公共服务职能,而对公共财政资金所进行的有计划的再分配。公共财政支出的首要特点是公共性,即在市场经济体制下,政府一切财政支出活动都是为了满足人民的公共需要,而不是为政府自身谋利益。出于对政府滥用财政支出权的警惕,古典经济学家对政府的财政职能秉持了保守的态度。然而以凯恩斯为代表的国家干预主义理论认为,政府应当介入市场,并对宏观经济进行积极的干预,才能实现充分就业。至于对宏观经济进行干预的方式,主要是政府的收入和支出政策,结果导致政府职能的扩张和财政支出的增加,进一步带来政府权力的滥用和财政赤字的膨胀。弥补财政赤字的直接手段是增税,但是增税以及征税权的扩张,会直接造成人民财产权的萎缩,必然会遭受人民的抵制。在现代法治国家,随着公民权利意识的觉醒与高涨,税权扩张的成本越来越高,决策者不得不采取迂回的策略,例如通过发行公债、制造通货膨胀等手段获取更多的财政资金。这些正是租税国家危机的根源。回顾历史可以发现,几乎所有重大的社会变革都起源于财政体制的变革,或者说起源于财政危机和深刻的财政压力背景。随着民主国家政治的发展,通常会有财政危机的出现,进而转化为经济危机,最后沦为宪政危机。现代租税国家所面临的宪政危机主要有：国家征税权的扩张与滥用、非税收入的过度膨胀、公债发行得不到有效规制、货币发行权滥用、中央银行权力不受制约、金融资本与利益集团对民主政治的侵蚀等。其中,金融、货币,是现代社会最具统治力的社会力量,在民主政治中扮演着极为重要的角色,它是对公民宪法财产权的最大威胁,如果不加制约,就会演变为吞噬人民财富的怪兽。在我国,财政压力也是推动政治秩序变迁的主要动力之一。1994年开始推行的分税制改革对我国的财政体制产生了重要影响。分税制是市场经济国家处理央地财政关系的一种普遍制度。我国的分税制改革并没能有效地解决各种积弊,反而带来了新的央地矛盾,于是新一轮税改被提上日程,而财政联邦主义的引入亦是必要的选择。联邦主义既是一种关于联邦的政治哲学,也是关于联邦的政治秩序。财政联邦主义是联邦主义政治哲学理念在财政领域的提出,是宪政实践的产物。财政联邦主义的基本精神,要求对中央和地方的事权以及财(政)权进行合理划分,要求宪法对地方的财政自主权加以确认和保障,并赋予地方充分的税收立法权。就当前而言,自2008年全球性金融危机爆发以来,我国实体经济遭受了严重冲击,为应对金融危机,一系列扩张性财政政策被推出,巨额的建设性投资、结构性减税、大规模的举债和急剧膨胀的财政赤字,这些措施乃是非常时期的非常之举,在充分发挥其积极作用的同时,我们更应该对其程序加以完善,防范可能由此引发的风险。这也是在有关租税国家的研究中,所不可回避的问题。更多还原

【Abstract】 Constitutionalism, also constitutional government, is not so much to be said a social ideal as to be said a social and political life, which, more specifically, is more like a legal philosophy and political activity that helps coordinate and handle the relationship between people and country.It requires that, in dealing with the government and civil relations, the government power must be restricted by the Constitution, laws and other social regulations so as to ensure and realize human rights. In each step of the renovation of the constitutional order, the restructuring of the financial system unquestionably stays in an important key position. Economically speaking, each nation can be called a fiscal state.The concept of Tax States is an important model of fiscal states. They are above all constitutional and legal states. From a financial stand-point alone, a Tax State is in fact a financial state model which, throughout the whole process of financial expenditure, is accompanied with the legal and democratic spirit. Moreover, the democracy mentioned here is a real democratic system rather than a mutated, deceptive or manipulated one.The fundamental spirit and principles in Constitutional States are generally abided by and carried out in Tax States, since the latter can be considered the same as the former in financial domain. And Tax States can only meet in accord with its essence through implementing the financial system represented in the basic spirit of Constitutional States.In general, the basic principles of Tax States include Fiscal Democracy, Guarantee System of the Taxpayers’Rights, Power of Financial Supervision and Restriction and Social Welfare, etc. Among these principles, Fiscal Democracy is the precondition, and Guarantee System of the Taxpayers’Rights is the core principle and the key value pursuit. The material foundation of Tax States first relies on income tax. The government sometimes earns revenue from issuing currency and national loans as well as charging. Because of the dominant position of state ownership economy according to our socialism system determined by the Constitution, there, in China, still exists a great amount of State-owned Assets except taxation income. In addition, together with other Non-taxable Income and extra-budgetary income, new requirements have been made for establishing a Tax State both in the sense of form and of matter, i.e. a constitutional government and a legal country in financial and taxation fields.Tax revenue is the main financial source in tax States. Fiscal revenue except it should be included in non-taxable income. Although the definition of non-taxable income is a subject of debate, it generally includes fees revenue and fines and confiscations. It is of essential significance to Constitution jurisprudence. Meanwhile in China with public ownership playing the dominant role, the state-owned assets should be studied as a core problem in the discussion of non-taxable income.Public Expenditure is the government’s planned redistribution of the public funds according to its public service functions. It is characterized first of all by its publicity, which means that, in market economy system, all the government expenditure is to satisfy the needs of people, rather than for its own well-being. Out of prudence, classical economists grasp a conservative attitude on the financial functions of the government in fear of the abuse of its power. However, the theory of state intervention proposed by Keynes holds that the government should step in the market and the economy directly and energetically for macro adjustment and control, so as to achieve full employment. The means of macro-adjusting basically have the policy such as government revenue and expenditure, resulting in the expansion of government functions and the boost in expenditure, which further brings the abuse of administrative power and the growth of fiscal deficit.The direct method to cut the deficit is to raise taxes. However, the government’s expansion of tax right can shrink people’s tax right, which will be definitely resisted by them. In modern rule-of-law counties, citizen’s consciousness of rights has been awakening and enhanced, and the cost of the expansion of tax right has increased, that’s why policymakers have to take many roundabout methods as issuing public loans, creating inflation, etc in hopes of extracting more financial funds. These are in fact the root cause of the Crisis of Tax States.History shows that almost all the major social changes originate from the reform of fiscal system, or rather, from the serious financial crisis and pressures. With the development of politics in democratic nations, there often appears financial crisis, which then turns into economic crisis and finally ends up as constitutional crisis.The constitutional crisis modern tax states are facing include, the expansion and abuse of the power of levy, the excessive expansion of the Non-taxable income, ineffective constraint to bond issues, the abuse of issuing of currency, uncontrolled power of the central banks and the erosion of the financial capital and interest group to democracy. Among these, finance and currency, the dominant social power in modern society, play a vital important role in democratic politics, which become the biggest menace to people’s property right, and which, if not controlled well, will become a leviathan devouring people’s wealth.In our country, financial pressure is an important driving force to push political changes. Tax Distribution reform, carried out in 1994, influenced our financial system greatly. Tax Distribution System is the general system of dealing with the fiscal relations of Central government and Regional government in market economy country. The Tax Distribution reform in China could not rectify the malpractice effectively, but producing new inflicts between Central government and Regional government, which requires new informs. It is the very choice that Fiscal Federalism is available to resolve such problems. Federalism is a political philosophy relating to federation as well as Political Order. Fiscal Federalism is the reflection of theory of philosophy of politics in finance area; meanwhile it is the product of constitutionalism practice. The basic spirit of Fiscal Federalism requires a reasonable division of the rights to handle administrative and financial affairs between the central and local governments, and requires the Constitution to recognize and protect the local financial autonomy and gives them sufficient power to exercise Tax Legislative power.For now, because of the great impact of Chinese entity economy by global financial crisis in 2008, China has put forward a series of expansionary financial polices, namely, huge capital investment and tax deduction, large scales of borrowings and massive financial deficit, which, though extraordinary measures taken in a special time, are very close to the trap described by Keynes, and have set a financial warning wake-up call to Fiscal States. This is also an inevitable question in Fiscal States researches.更多还原