摘要
落实税收法定原则是近代以来民主法治国家的普遍共识。我们不应该满足于程序意义上的立法承认和文本意义上的位阶提升,而应当秉持马克思主义唯物史观,从提升国家治理能力水平的高阶,重新挖掘税收法定原则的必由之路。基于问题意识,我们应当对指导税收法定原则实践的法学理论进行反思和扬弃。根据宪法规定的人民主权原则制度,以全过程人民民主为基础,对落实税收法定原则的目标进行中国化的理论构建。
Implementing the principle of law-based taxation is a common consensus of democratic states based on the rule of law since modern times.China should not satisfy on the legislative recognition of this principle in the sense of procedure and the elevation of its status in the sense of regulation text.Instead,China should uphold Marxism’s historical materialism,and rediscover the only way for the principle of law-based taxation from the perspective of improving the level of national governance.Based on the problem consciousness orientation of contemporary China,we should reflect on the theoretical thoughts guiding the practice of the principle of law-based taxation,developing their merits and discarding the shortcomings.According to the“popular sovereignty”principle of the Constitution of the People’s Republic of China,under the guidance of the whole process of people’s democracy,we should construct Chinese theories with the aim of implementing the principle of law-based taxation.
作者
李建人
LI Jian-ren(School of Law,Nankai University,Tianjin 300350,China)
出处
《前沿》
2022年第2期81-89,共9页
Forward Position
基金
国家社科基金一般项目“我国财政反腐败治理的预算公开保障制度研究”(17BFX100)
关键词
税收法定原则
私有财产权
法治国家
公民知情权
principle of law-based taxation
private property right
country governed by rule of law
citizens’right to know
