On Fiscal Constitution

本期编发的一组文章,主要围绕财政宪法学的各个层面展开讨论。公共财政问题在当代中国的理论和实践中已经引起广泛关注。然而,从宪法学角度探讨这一问题却不多见。同时,在宪法学领域分工日益细致过程中,财政宪法学主题的提出也应时而生。本组笔谈中的前两篇论文侧重于对财政宪法学理论框架的描述,澄清了目前对该学科的误解,但作者的思考路径各有差异。第三篇则通过对预算法律说的辨析,提出预算在我国宪法中并不认为具有法律性质,但不影响其法律效力。后两篇则对税收原则进行了宪政解读,当然观点和论证有很大不同。由此,从学科到具体问题,财政宪法学的轮廓渐渐清晰。Editor’s Notes:There are five papers to discuss about various aspects of fiscal constitution.Public finance has drawn attention in the theory and practice in contemporary China.However,it is not common to probe into this from the perspective of constitution.Meanwhile,during its fine division of branches,the theme of fiscal constitution is put forward.The first two papers focus on the description of the theoretical framework of fiscal constitution and clarify misunderstandings but the authors have different ways of thinking.The third paper,by analyzing budget law,maintains that although it is thought budget does not have legal effect in the Constitution,it will not affect its legal effect.The last two papers interpret taxation principles according to the constitutionalism with apparently different opinions and argumentation.Therefore,from the subject to specific issues,the frame of fiscal constitution comes to be clearer.We wish to promote the constitutionalization of public finance through these discussions