河北法学
河北法學
하북법학
Hebei Law Science
2014年
2期
48~54
,共null页
国家税权 国民税权 税权平衡 以人为本 国家财政收入 国民财产收入
國傢稅權 國民稅權 稅權平衡 以人為本 國傢財政收入 國民財產收入
국가세권 국민세권 세권평형 이인위본 국가재정수입 국민재산수입
national tax power; the national tax right; tax power balance; the people-oriented; the national finance income ; national property income
收入制度包括国家财政收入和国民财产收入，二者相生相克，具有内在的矛盾性和统一性。税收是二者的连结点。通过税收制度，国民财产收入的一部分转化为国家财政收入；通过财政支出制度，国家财政收入用之于民，促进国民财产收入的增长。税收法律关系是征税主体和纳税主体之间的关系，从权利的角度来说，是国家税权和国民税权的关系。财税法的变革应当以人文关怀和对人的终极价值追求为进路，建立以人为本的税权平衡观，即国民税权与国家税权的平衡观，把对国民税权和国家税权平衡互动的研究作为推动中国财税体制改革的逻辑起点，探讨税权入宪、税收法定、税收公平、预算监督机制的建立，探寻中国财税法变革的新路径。
收入製度包括國傢財政收入和國民財產收入，二者相生相剋，具有內在的矛盾性和統一性。稅收是二者的連結點。通過稅收製度，國民財產收入的一部分轉化為國傢財政收入；通過財政支齣製度，國傢財政收入用之于民，促進國民財產收入的增長。稅收法律關繫是徵稅主體和納稅主體之間的關繫，從權利的角度來說，是國傢稅權和國民稅權的關繫。財稅法的變革應噹以人文關懷和對人的終極價值追求為進路，建立以人為本的稅權平衡觀，即國民稅權與國傢稅權的平衡觀，把對國民稅權和國傢稅權平衡互動的研究作為推動中國財稅體製改革的邏輯起點，探討稅權入憲、稅收法定、稅收公平、預算鑑督機製的建立，探尋中國財稅法變革的新路徑。
수입제도포괄국가재정수입화국민재산수입，이자상생상극，구유내재적모순성화통일성。세수시이자적련결점。통과세수제도，국민재산수입적일부분전화위국가재정수입；통과재정지출제도，국가재정수입용지우민，촉진국민재산수입적증장。세수법률관계시정세주체화납세주체지간적관계，종권리적각도래설，시국가세권화국민세권적관계。재세법적변혁응당이인문관부화대인적종겁개치추구위진로，건립이인위본적세권평형관，즉국민세권여국가세권적평형관，파대국민세권화국가세권평형호동적연구작위추동중국재세체제개혁적라집기점，탐토세권입헌、세수법정、세수공평、예산감독궤제적건립，탐심중국재세법변혁적신로경。
Income system covers the national finance income and national property income, the two of witch reinforce each other, and including the internal contradiction and unity. Taxation is the connecting point of the two. Through the tax system, the part of national property income changes into national fiscal revenue; through fiscal expenditure system, national finance income for the people, promoting the national property income growth. The legal relation of the tax revenue is the legal relationship between the taxpayer and taxpayer＇s rights, definiting from the attributes, witch is the relation between the national taxation rights and national taxation power. Tax law reform should take the humanities concern and the ultimate value of human pursuit for the route, establish the conception of the people-oriented tax rights balance, which is the national tax rights and national tax power balance theory. Based on this, taking the research of national tax power and tax right balance interaction as a logical starting point to promote the reform of the fiscal and taxation system of China, discussion on establishment of tax rights into the constitution, statutory taxation, tax fairness, budget supervision mechanism, to explore a new path of Chinese tax law reform.
