【作者】 杨竹籽；

【导师】 任喜荣；

【作者基本信息】 吉林大学 ， 宪法与行政法， 2012， 硕士

【摘要】 经济宪法学以财产权为核心，财产权不但是一个私法上的概念，更是公法上的重要概念，财产权身为中介，连接着私人财产的保护以及以税收为代表的国家公权力。税收作为国家公权力的表现之一，其对公民财产实现了从私人领域到公共领域的转移，作为一种“名正言顺”对公民私有财产的获得手段，如何对国家的税权进行有效控制，防止其无限膨胀以至于侵犯了公民应有的财产权。国家的职能是为公民提供公共产品和公共服务，保护人民的权利和自由，这就需要财政的支持，因此可以说税收是人民为了自由与权利而付出的金钱代价。税收在历史上从来都是和宪政制度联系在一起的。以宪政之母英国的宪政制度确立史为例，宪政制度的建立恰恰是起源于公民与君主的税收斗争，税收作为一把利器，不断削弱封建王权，推动着议会制度的确立，宪政由此踏出了第一步。就在这一过程中，人民逐渐掌握了国家的话语权，为了最大限度的控制政府的征税权以保护自身最大的财产利益，人民必然产生控制国家权力以及监督税收使用的欲望，这就构成了宪政制度形成的关键。我国作为一个仍在宪政道路上摸索的国家，虽然已经建立了现代税收制度，却并未如同西方国家那般藉由税收而走上宪政道路。在我国，即使已经建立了市场经济制度，但是官本位思想仍然居主要地位，在征税方面表现为绝大多数纳税人没有权利意识，认为纳税只是一种义务，不存在权利之说，人民只需要服从国家的纳税要求即可。没有意识到纳税其实是公民为了购买公共产品与公共服务而向政府付出的对价，双方不存在施与关系，而是平等的存在。目前我国的税收制度仍存在许多问题，本文将由宪政与税收的关系出发，对此进行探讨。本文主要从四部分对宪政制度下的税收进行研究。第一部分主要从税法和宪政的角度对有关税收的基础理论进行分析，由此可以看出税法和宪政对税收的界定各有不同的侧重之处，税法强调的是税收的无偿性、强制性、纳税的义务性，反之宪政视野下的税收强调税收是权利和义务的统一，税收征收和使用过程的统一。税法对税收解释的缺陷，也是本论文之所以选择宪政制度下的税收作为议题的原因。在学说上更侧重哪种因素决定了一国的税收制度和公民的纳税意识，现今我国税收制度上存在的问题大都可在传统税法关于税收依据的学说上找到根源。本文第二部分主要解析了税收在宪政制度形成过程中主要起到了怎样一种推动作用，本部分选取了英国和美国宪政制度的建立过程作为分析对象，由此可看出税收就是宪政制度建立的导火线，并在这个过程中不断起到推动作用。就是在市民阶层和封建君主关于税收的不断抗争中，议会得以确立。本部分的最终目的是为了通过与英美的横向对比，解剖中国既然税收制度古已有之，为什么却无法借由税收制度走上宪政之路。本文第三部分主要针对税权的正当性进行分析。税权作为国家权力中最具侵略性的权力之一，它的合宪性正当性基础何在，是我们不可忽视的重要问题。本文通过从债权债务的角度以及私人财产权的角度对税权进行正当性分析，藉此探索对税权进行控制。本文的第四部分主要是对我国的税收制度进行分析。目前我国的税收制度存在诸多问题，纳税人权利意识薄弱，尤其在税收立法方面存在着许多不规范之处，税收立法权这一本应由全国人大及其常委会行使的权力，在实践中却被国务院喧宾夺主，致使我国税收法律体系中，仅仅有五部法律是由全国人大及其常委会制定的。这与税收法定原则是不相符的。针对我国税收制度存在的一系列问题，本文提出了相对的改进意见。我国要建立一个符合宪政精神的税收制度，并非一朝一夕的事，但是对税收制度的改革也可以作为我国建立宪政制度的一个契机，因为在税收国家之下征税权决定了政府的财政能力，控制了征税权就相当于控制了政府的行为，而限权恰是宪政国家的应有之义。征税权作为最具扩张性与侵略性的国家权力，限制政府权力也许可以借由征税权开始。更多还原

【Abstract】 The center of economical constitutionalism is citizen property rights. Citizenproperty rights are concepts not only in private law but also in public law. Propertyrights connect the protection of property rights and public powers. As one kind ofpublic powers, tax transfers private property from private field to public field.Because property rights are lawful means to obtain private property, how to controlthis power in case it infringes property rights is a problem. Government needs toprovide pubic products and services, and also it has to protect the rights and liberty ofpeople. So we can say that tax is price that we pay for rights and liberty.Tax is always connected with constitutionalism in history. Taking England asexample, the foundation of constitutionalism begins with the tax fights betweencitizen and the sovereign. Tax acting as a sword to weakens the feudal monarchy andpushes the foundation of parliament. People own more discourse rights in this process.In order to control the power of tax and protect property rights, people urge tocontrol the power and supervise the use of the tax, which are the key points ofconstitutionalism.China is a country which is still groping for constitutionalism. Although there istaxation in China, we still not take the road of constitutionalism like other westerncountries. There is market economy system in China, but the official standards stilloccupy our country, most of the people think that tax is only duty but not right. All weneed is obey the government’s order. They do not realize that tax is the price they payfor public products and services, they are equal in this relationship. There are stillmany problems in taxation of our country. So that this paper proposes to study therelationship between taxation and constitutionalism.The author studies tax under the constitutionalism from four parts. In the firstpart, the author studies the basic theory of tax from the angle of tax law andconstitutionalism. There are different emphaseses in these two kinds of theories. Tax law emphasize the volunteer, compellent and the character of duty. Whereas tax underthe constitutionalism emphasize that tax is not only duty but also right. Tax includetax collection and tax use. That’s why the author choose this topic. One countrychoose which theory decides its taxation and the citizen’s will to pay tax. We can tracethe origin of the flaws of the taxation of our country in the traditional tax law. In thesecond part, the author analyzes how the tax plays in the process of constitutionalism.The author choose America and England as example. So that we can have theconclusion that tax is the key point of constitutionalism. The parliament wasestablished in the fights between citizen and sovereign. This part intends to analyzewhy China did not found constitutionalism like other western countries. In the thirdpart, the author analyzes the justness of the power of tax. The power of tax is one ofthe most aggressive powers in China. The author tries to analyze it from twoperspectives, one is creditor’s rights and debts, the other is property rights. In thefourth part, the author analyzes the taxation of China. There are many problems intaxation of China, for example, citizen do not realize their rights of tax, and also thereare many flaws in the legislation of tax. The legislation of tax is misused by theDepartment of State. Most of the laws are enacted by the Department of State. Theauthor puts forward suggestions contraposing to those problems. There is a long wayto establish taxation under the constitutionalism of China, but we can take is as achance. The power of tax decides the fiscal ablility of one country, so that controllingthe power of tax decides the action of one country.Maybe we can restrict thegovernment’s power from it, which is also the key point of constitutionalism.更多还原