从洛克财产权思想看税收法定主义--兼论我国税收法制改革

摘要

Rock’ s property right thought argues that people form a government for the sake of the protection of life, liberty and property rights, and people give the government the right to tax.But in order to prevent the government from abusing power, the taxation legislative right must be kept in the hands of the people, which is the origin of doctrine of legislative taxation.The existing taxation system in China has played an im-portant role in the transferance from a planned economy to market economy.However, with the socialist mar-ket economy becoming more mature and the reform of economic system being deepened, the current taxation system shows a growing impotence in putting in effect the doctrine of legislative taxation.Therefore, China’ s tax system reform should put doctrine of legislative taxation into effect by reformation in three aspects:tax legislation, tax law enforcement and tax judiciary, and attention should be made to show more respect for the legitimation and legal procedure of tax legislation.%洛克财产权思想认为人们为保护生命、自由和财产权而成立了政府，并赋予政府征税的权利；但为防止政府滥用权力，税收立法权必须掌握在人民手中，这是税收法定主义的渊源。我国现存税收法制在计划经济转向市场经济的过程中发挥了重要作用，但随着社会主义市场经济的不断深化和经济体制改革的深入，税收法制在贯彻税收法定原则上的问题日益突出。中国税制改革应从立法、执法、司法三方面确立税收法定主义原则，更加注重税收立法的合法性，使程序合法与实体公正并存。