【作者】 吴小丽；

【导师】 王斌； 沈同仙；

【作者基本信息】 苏州大学 ， 经济法学， 2011， 硕士

【摘要】 税收问题关系国计民生,历来是国家重视、人民关注的问题。征税权作为国家征税的依据,在其行使过程中以税收的形式索取公民的私人财产。如何能保证国家征税权在其权力界限内行使而不对私人财产造成过度索取,同时又能保障国家管理社会事务职能的实现,维护税收的公平和合理,是征税权行使中首先要解决的问题,也即国家征税权的行使范围问题。本文从征税权行使范围的概念及确立国家征税权行使范围的原则着手,发现征税权行使过程中存在的问题,提出限制国家征税权行使范围的措施,以期平衡国家税收与私人财产的关系。更多还原

【Abstract】 Taxation is always concerned by State and it’s people as the importance on national development and people’s lives. Taxation power is the basis of taxation, and the exercising of taxation power has certain limitations on private property of citizens. How to prevent the over restrictions on private property, how to guarantee the accomplishment of government’s obligations, how to mainten the fairness and reasonable of taxation, is the first question we should solve, it is also the question of exercising scope of State’s taxation power. This paper attempts to raise the question in the exercising of State’s taxation power through the the definition of the exercising of State’s taxation power and the establishment of the exercising scope of State’s taxation power,provide the ways of restrictions of the exercising scope of State’s taxation power, to balance the relationship of taxation and private property.更多还原