论财政宪法的契约精神

发布时间：2018-07-17 22:16

【摘要】：法的精神是法律制度的“灵魂”,它根源于所调整的各种关系自身的规律,同时还与所处的社会环境息息相关。当前我国财政领域问题丛生的一个根本原因就在于财政宪法精神的缺失,尤其是契约精神的缺失。随着社会主义市场经济的不断发展以及政府职能的迅速扩张,国家财政权也随之不断“膨胀”,甚至有侵害公民合法财产权之虞,而历史也一次次证明了如果这个问题处理不好就会走上“由财政危机到经济危机最后到宪政危机”恶性循环。因此,要弘扬财政宪法的契约精神,将国家的财政权限定在一个合理的范围内,使其在提供社会所需的公共产品与服务的同时不会侵犯到公民(或纳税人)的合法财产权。财政宪法的契约精神是形式理性与实质理性的统一,形式理性是指包含了税收法定、财政支出法定、国债制度以及政府间财政关系等相关条款的具有系统性与自洽性的财政宪法规范,而财政宪法契约精神的实质理性则主要包括国家财政授权与限权的统一和纳税人权利本位两个方面。法律是治国之重器,良法是善治之前提,拥有一部能体现国家财政活动基本规律并同我国当前的社会主义市场经济体制相协调的规范意义的财政宪法是实现财税法治的基本条件。但由于我国社会主义市场经济体制确立较晚,税收国家结构尚未形成再加上长期以来契约文化的缺失,我国现行《宪法》虽然规定了不少财政条款,但总体来说财政授权与财政组织条款居多,而能够真正体现财政宪法本质的公民财政权条款却鲜有提及,为此我们需要在契约精神的指导下不断完善我国的财政基本制度,将最能体现财政宪法契约精神的税收法定、财政支出法定、政府间财政收支划分以及国债等制度明确规定在《宪法》之中,以强化公民财政权,对国家财政权予以必要的限制,实现财政宪法形式理性与实质理性相统一。但“徒法不足以自行”,有效的法律运转机制是实现财政宪法契约精神的重要一环。为此,要充分发挥各级人民代表大会和公民在国家财政活动中的的作用,将人大的财政权力贯穿于国家财政活动的全过程,并由传统的形式审查向实质性审查迈进,同时也要不断完善公民财政权,特别是公民的财政知情权、财政参与权与财政监督权,使得静态的财政宪法规范变成“看得见的宪政”。当然,我国正处于社会转型期,社会生活千变万化,如何建设中国特色社会主义市场经济体制与实现依法治国的宏伟目标,为财政宪法的未来发展提供良好的“水土条件”也值得我们深思。总之,在我国实现财税法治化的道路上,任重而道远……
[Abstract]:The spirit of law is the "soul" of the legal system. At present, one of the fundamental reasons for the problems in the field of finance is the lack of the spirit of the financial constitution, especially the spirit of contract. With the continuous development of the socialist market economy and the rapid expansion of the government's functions, the state's fiscal power is also constantly "expanding", which even threatens to infringe upon the citizens' legitimate property rights. History has proved time and again that if this problem is not handled properly, it will enter the vicious circle of "from financial crisis to economic crisis and finally to constitutional crisis". Therefore, it is necessary to carry forward the spirit of the contract of the financial constitution and to define the state's financial authority within a reasonable scope so that it will not infringe upon the legitimate property rights of citizens (or taxpayers) while providing the public goods and services needed by the society. The contract spirit of the financial constitution is the unity of formal rationality and substantive rationality. The systematic and self-consistent financial constitutional norms of the national debt system and the inter-governmental financial relations, The substantial rationality of the spirit of fiscal constitution contract mainly includes the unity of national financial authorization and limitation and the standard of taxpayer's rights. The law is the important instrument of governing the country, and the good law is the premise of good governance. It is a basic condition to realize the rule of law of finance and taxation to have a financial constitution which can embody the basic law of national financial activities and coordinate with the current socialist market economic system of our country. However, due to the late establishment of the socialist market economy system in our country and the fact that the national structure of taxation has not yet been formed and the lack of contract culture for a long time, the present Constitution of our country stipulates quite a few financial provisions. But generally speaking, the financial authorization and the financial organization clause are the majority, but the citizen financial right clause which can truly reflect the essence of the financial constitution is seldom mentioned. Therefore, we need to improve the basic financial system of our country under the guidance of the spirit of contract. In order to strengthen citizens' financial power and restrict the national financial power, the system of taxation, fiscal expenditure, inter-governmental fiscal revenue and expenditure and national debt, which can best reflect the spirit of the contract of fiscal constitution, are clearly stipulated in the Constitution. Realizing the unity of formal rationality and substantive rationality of financial constitution. But the law is not enough to operate on its own, and the effective mechanism of law is an important part of realizing the spirit of financial constitution contract. To this end, it is necessary to give full play to the role of people's congresses and citizens at all levels in the financial activities of the state, to run through the financial power of the people's congresses throughout the whole process of state financial activities, and to move forward from the traditional form of examination to the substantive examination. At the same time, it is necessary to constantly improve the citizens' financial right, especially the citizens' right to know, participate in and supervise the finance, so that the static financial constitutional norms become "visible constitutionalism". Of course, our country is in a period of social transformation and social life is changing. How to build a socialist market economy system with Chinese characteristics and achieve the grand goal of governing the country according to law? To provide good soil and water conditions for the future development of the financial constitution is also worth our thinking. In short, in our country to achieve fiscal and tax rule of law on the road, heavy and long way.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D921

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