稅收法定主義的憲政思考.pdf

1、湘潭大學碩士學位論文稅收法定主義的憲政思考姓名：徐云霞申請學位級別：碩士專業(yè)：法律經(jīng)濟法學指導教師：顏運秋20060901IIAbstractTaxlegalismisamajoutcomeofthemoderncapitalistrevolutionabasicembodimentofmoderndemocracyruleoflawintaxcollectionafundamentalprincipleintaxlawamilesto

2、neftaxtoenterconstitution.Fromthestarttaxlegalismistheiginsourcefmodernlegalismthebasiccomponentsincludethelegalizationoftaxfactsthedefinitiverequirementftaxfactsthelegalizationoftaxprocessthelegalizationoftheauthitytoco

3、llecttax.Thetheeticalsourcesoftaxlegalismincludethenaturalrightofmanthedivisionbalanceofpowersocialcontract.Anunderlyingthemeftaxlegalismistheconsentofthepeoplewhichistheultimatevalueftaxcollectioni.e.theprotectionofhuma

4、nrightstheprotectionofprivateownership.Theconsentofpeoplemeansthetaxcodebeingenactedmanagedbythepeoplei.e.democracy.Theonlymeanstoachievedemocracyhumanrightprotectionisruleof–lawconstitutionalrule.Allthesereflecttheconst

5、itutionalspiritthebasicrequirementofconstitutionalgovernance.Effectiveconstitutionalgovernanceisapoliticalprocessthatdependsonagoodconstitutionademocraticsystemruleoflawasafoundationtheprotectionofhumanrightsasitsultimat

6、egoal.Taxlegalismreignsinthepowerofthestateprotectthepropertyownershiprightsofcitizens.Alltheseintimatelyconnectedwiththespiritofconstitutionalgovernancehistyofmoderntaxlegalismcrelatecloselywiththehistyofconstitutionalg

7、overnance.Mostconstitutionalstatestodayadopttaxlegalismintheirrespectiveconstitutions.DuetothehisticalculturalbackgroundthatplacemeemphasisonpowerthanrightsinChinataxlegalismhasnotbeenimplementedthoughlywhichreflectsinth

8、etaxlawsenfcement.Thetaxlawenactmenthasnotbeendemocraticrational.Administrativepowerisoftenabusedrunamuckwithoutcheck.Taxlegislationisrelegatedwithoutproperauthization.Theinterpretationoftaxcodesisnotstardized.Taxcodesun

9、dergofrequentchanges.Thenationalgovernmentlocalgovernmentcompeteintherighttocollecttax.Theproblemoftaxcollectionisacute.Taxpayers’basicrightslackprotection.Howtounderthebannerofdemocracyruleoflawhumanrightsprotectioncult

10、ivateathicktaxlegalismspiritclarifytheconstitutionalrightsoftaxpayersrationallydemarcatetaxlegislationauthityimprovethedemocraticrationalaspectoftaxlegislationbuildarationalcompletesystemoftaxlawsimprovethesafetyftherigh