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	宪法上征收规范的效力是否及于征税:一个比较法的观察; Is Taxation Subject to the Takings Clause in the Constitution:A Perspective of Comparative Law
	刘连泰
	2009
关键词	征收 征税 拘束力 takings taxation binding force
英文摘要	宪法上的征收规范一般不拘束征税。从德国法和美国法的情形来看,宪法上的征收规范对征税具有“弱拘束力“,只有在极端情形中,征税可能因违反征收规范而无效。《德国基本法》上的征收规范对征税的拘束力主要表现为“半数原则“,美国宪法上的征收规范对征税的拘束力主要表现为“极其武断的征税构成没有补偿的征收“。《德国基本法》和美国宪法的规则对解释中国宪法上的征收规范具有借鉴意义。; Generally speaking,taxation is not subject to the takings clause in the Constitution.Under German law and the American law,the Taking clause in the Constitution has merely "weak binding force" to taxation and only in extreme cases taxation may be held illegitimate because of violation of the takings clause.The binding force of the takings Clause to taxation in the German basic law mainly takes the form of "half principle," while the takings clause in the US Constitution provides that "extremely arbitrary taxation amounts to takings without compensation." The takings clauses in the German basic law and the US Constitution are of great referential significance to the interpretation of the takings clause in the Chinese Constitution.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/98862]
专题	法学院－已发表论文
推荐引用方式 GB/T 7714	刘连泰. 宪法上征收规范的效力是否及于征税:一个比较法的观察, Is Taxation Subject to the Takings Clause in the Constitution:A Perspective of Comparative Law[J],2009.
APA	刘连泰.(2009).宪法上征收规范的效力是否及于征税:一个比较法的观察..
MLA	刘连泰."宪法上征收规范的效力是否及于征税:一个比较法的观察".(2009).

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