CAJ | 학술논문

当前中国税收制度中的一个最大问题是无效规则所导致的不必要的成本。对于中国而言,最现实的解决之道是实行税收立宪,唯有如此,才能有效地解决现行税收制度中存在的种种问题。本文从完善宪法文本、改革配套制度和培育宪政精神三个方面入手,提出了完善中国税收制度的宪政构想。
당전중국세수제도중적일개최대문제시무효규칙소도치적불필요적성본。대우중국이언,최현실적해결지도시실행세수립헌,유유여차,재능유효지해결현행세수제도중존재적충충문제。본문종완선헌법문본、개혁배투제도화배육헌정정신삼개방면입수,제출료완선중국세수제도적헌정구상。
The most serious issue in China＇ taxation system is that invalid rues lead to unnecessary cost; for China, the practical solution is to establish tax constitutionalism, only in this way, could the problems in China＇ taxation system be resolved. This paper give some constitutional suggestions to improve China＇ taxation system, such as to perfect the Constitution text, to reform the accessorial system, and to foster the constitutional spirit.