经济宪法学研究的尝试:分税制决定权的宪法解释

本文运用法律优先和法律保留原则,通过对宪法有关条款的解释分析,认为在现行宪政框架下,国务院不具有作出"分税制决定"的职权,分税制决定权属于全国人民代表大会,全国人民代表大会对国务院的"分税制决定"予以事后确认并不合适;在全国人民代表大会及其常务委员会作出分税制决议的情况下,地方政府对于分税制问题具有法律上的作用空间;国务院作出"分税制决定"和全国人民代表大会予以追认,说明了我国当时的依法治国现实状况,以及在作出改革决策前进行合宪性和合法性论证的必要性。本文所运用的研究方法对分析其它同类样本,并逐步形成经济宪法学,具有一定的理论意义。

A Preliminary Study into Economic Constitution:Constitutional Interpretation of Right of Decision on Adoption of a Tax-sharing System

Based on the principle of legal superiority and legal reservation and an analysis of the corresponding articles in the constitution,this paper believes that,under the current constitutional government,the State Council does not have the power to decide on the adoption of the tax-sharing system,the right of decision lies with the People's Congress,and that it is not appropriate for the national People's Congress just to confirm the State Council's decision on the tax-sharing system. The decision-making process adopted then demonstrated the inadequacy of the rule of law in China at that time,and it also points to the necessity of constitutionality and legitimacy evaluation before making a decision on reform.The research methods used in the present study facilitate the analysis of similar cases and the establishment of the economic constitution.