Interactive Constitution and Finance Law Seminar

Abstract: The finance has played the extremely essential role in the Western constitutional government system establishment's historical process, but now in various countries' constitution, between national and citizen's fiscal relations also have one of basic status contents, these phenomena all in are making clear between the constitution and the finance act the close relationship. This Article through the analysis constitution theory regarding the finance act idea value's influence and the finance act to the constitutional government democratic system establishment's key role, attempts to show between the constitution and the finance act exists the interactive relations, as well as deal with this kind of relations to complete properly regarding China approach "the market economy" and "the country under the rule of Law" this profound transformation basic function.


keywords: Constitutional government; Finance act; Citizen property rights; Financial power; Financial constitutionalism


 


     1, financial and constitutional - Historical Interpretation


     The Western constitutional system of the formation and establishment has gone through a fairly long historical process, and constitutional invention or discovery, is humanity's exploration and practice of the crystallization. Constitutional system was first produced in the United Kingdom and then spread to the United States and France, until the entire Western capitalist world. Look back on this history, we find that finance played a key role in them - the financial rights, it is the root causes of constitutional government.


     The period of feudal society in the UK, frequent and long-term tension in the war makes the state treasury, the king must be like the subjects of taxation to get financial support, often through meetings to discuss by the aristocrats, landlords and merchants to provide funds. Therefore, the logical check I era (1189-1199) "shall not consent of the people is not taxation" principle has been somewhat rudimentary. ⑵


     Britain is a constitutional system of the original practitioners. People (one stArt to the main landowners and nobles, and later to merchants and the emerging landlord-based) to bind the Government the right to the constitutional system of taxation needs and the needs of the king due to tax the supply of the constitutional system, together with promotion of the British constitutional system ofDevelopment. ⑴


     John King period (1199-1216) continued the dispute between Britain and France, in 1212 King John has the right to compete with the Pope in Rome and was captured the following year. To finance the costs of the war and to redeem himself, he repeatedly without the consent of nobles and burghers tax, sparking the aristocratic resistance. In the aristocratic military coercion, especially under pressure from fund-raising ransom, in 1215 King John forced to sign a "Magna CArta", which is the King and the British aristocracy, princes and monks entered the king the power limitations, especially in tax collection authority Law, thus "no taxation without consent of the people" principle has been given formal legal status. Right to levy taxes but the people who does not belong to the king granted the idea has also gained ground.


     Of course, Congress is not this ultimately the right to levy a document set, but after a long struggle and again and again confirmed the power of taxation will be controlled only firmly in their own hands, in which the factors of war played a The role can not be ignored. "Magna CArta", the Henry III, Edward I, Edward III, and several emperors have repeatedly reaffirmed this principle, the constitutional system has taken shape. Period of James I and Charles I, King in order to strengthen the centralization of power, tried to subdue parliamentary dictatorship not a special right to the enjoyment of tax revenue, so through the fine and donation methods to fill the treasury deficit, met fierce opposition. As the Scottish wars, Charles I dissolved parliament several times and even arbitrary taxation, provoked a new aristocracy and bourgeoisie, resulting in their destruction. Until 1688 the Glorious Revolution, the Congress really completed the tax to the king the right to control, constitutional monarchy began to take shape. After the 19th century, after the two congressional reform, the House of Commons finally mastered the financial powers. Through a series of constitutional documents, such as the 1627 "Petition of Right," 1688's "Bill of Rights", 1919 "House of Law" and other financial legislative authority, procedures and national financial institutions and other basic financial legal system has been established, the final establishment of the British constitutional system. So, from a certain extent, that the British constitutional history, a core content is the history of the United Kingdom Finance Act. ⑶


     United States, as former British colony, its political and legal systems inherited and imitated the United Kingdom by many factors. 1776 North American colonies against British rule 13 of its first English king to the colonial cause as well as stamp duty and tea tax. The people that "no representative (Parliament) do not pay taxes", ie without sending members to the British Parliament the right to control the tax until the colonies should not be taxable. Thus the War of Independence broke out, and eventually in the United States established a constitutional system.


     Britain and France after the 18th-century bourgeois revolution broke out. This revolution is precisely because of the national financial crisis resulting from the war, the king taxed to the third grade, third grade because of dissatisfaction with the tax burden to bear but can not control the right of the king's taxes, so fierce resistance began. To the 19th century, France also imitate the British taxes and the eventual establishment of a modern constitutional system.


     From this we can easily see that the modern Western bourgeois revolution is the cause of the "tax crisis", the tax related to people's fundamental property interests, the people of the country in order to resist any invasion of personal taxation of property rights, only to find a "constitutional" in this way out. Modern history of the Development of Western constitutional system, that is, people want the Government to adopt a standardized tax system to stop any infringement of private property rights, the history of the struggle. ⑷ the birth of the Constitution in its outset, responsible for balancing the state's financial power, the responsibility to protect people's property rights, the Constitution and constitutional government improve the financial system to leave the establishment, it is absolutely impossible.


Second, the Constitution of the finance Law, the impact of ideas and values


     Finance in the formation of the constitutional system, played an important role, on the other hand, when the Constitution as against the tyranny of the results has been fixed after the constitutional Development of the concept of fiscal Law has had a profound influence on the modernization, this effect In modern finance law embodied in the concept of value is especially evident.


     Financial democracy is the modern society, the basis for the entire fiscal law, financial law system is the core of. It requires a certain way the people through the exercise of the right to decide important fiscal matters. As the modern society, the people exercise the power sector are the Parliament, therefore, also known as the Financial Council of Marxism, that is, a country's major financial matters must be approved by Congress's consent to put into practice, or do not have the legitimacy. From the origin point of view, financial democracy, the constitution is essentially rooted in the theory of popular sovereignty, it is this theory in the field of fiscal law implementation. Most national constitutions provide for the country's sovereignty belongs to the people, our Constitution, Article 2 also states: "The People's Republic of China that all power belongs to the people, the people exercise state power through the National People's Congress and local people's congresses at various levels . "This should be a fiscal law, the fundamental legal basis and theoretical foundation, it also shows the people's democratic participation should be placed on the primacy of the financial law Development.


     The basic principles of modern finance law, of financial democracy, and financial legal doctrine, financially sound and financially egalitarian doctrine. Financial Democratic focus on the democratic basis of the financial, legal doctrine focused on the legal form of finance, sound doctrine focused on the financial safe and sound, egalitarian focus on the financial fair and reasonable. These four principles has both relatively independent significance, but also an interrelated indivisible whole, but their ideas and values of a few is no doubt rooted in the Constitution.


     The reason why so much emphasis on the financial law of democracy, and finance in modern social life play an important role in inseparable. Contemporary fiscal revenues in many countries the proportion of GNP has remained at about 35%, the Nordic welfare state even more than the high 60%. In 2002, China has reached 18.5%, with the additional extra-budgetary revenue and earnings outside the system may also be not less than 40%. ⑸ huge capital concentrated in the hands of state revenues and expenditures through the continuous cycle of operation of the national economy is not only the propeller, but also the country's political activities, the main source of funding, the modern role of finance is obvious. Revenue is derived from the people, in theory, is also the benefit of the people, then in the end how to collect and dispose of those funds, should be mastered by the people the final decision. Therefore, the Parliament, as representatives of the people with every aspect of financial planning from the start to be involved in decisions making, which is a modern democracy. Otherwise, the state authorities will use "public" in name, improper pursuit of departmental self-interest, in financial matters to establish procedures to introduce democracy, although not all do will be able to truly represent the public interest, but compared to this is the best method.


     Financial legal doctrine refers to the Parliament for examination and approval of specific financial issues and will finance activities related to the general rule-making into law, it is actually an implementation of fiscal and democratic way. History of the Development of financial law, financial legal doctrine and democracy is often overlap and the British "Great Charter", "Petition of Right," "Bill of Rights," the U.S. "Declaration of Independence," "Virginia Bill of Rights," France's " the Universal Declaration of Human Rights in the Civil Rights "and other important constitutional documents, most of the people" consent "form, stating the financial aspects of people's fundamental rights. Therefore, the financial legal doctrine is essentially "people's sovereignty" in the form of requirements, it is the realization of the fundamental rights of people in the financial means necessary. Meanwhile, the Treasury official doctrine is also a necessary requirement for the constitutional rule of law is the basis of the financial system of the rule of law.


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     Constitutional theory, philosophy and values for the Finance Act, the impact is profound and fundamental, financial law is the Constitution in the financial area of concrete realization of the modern finance law must be based on constitutional democracy as the institutional foundation, and the realization of democracy, because the country's financial power is essentially derived from the people, it should be by the people to decide on the major financial matters. Finance Act concerning the distribution of public authority, Civil rights and state power, the financial aspects of the relationship between the relationship between the public authority, as well as the country's basic system, a series of fundamental issues, only within the framework of the constitution and operation can play its rightful role. Meanwhile, the Finance Act should be to uphold and protect fundamental human rights, promotion of human rights protection level in mind, this is with the Constitution "protecting human rights" consistent with the fundamental purpose.


     Financial egalitarian includes the value of the pursuit of justice, which requires equal treatment, but also the constitutional principle of equality in the specific application of fiscal law. China's Constitution stipulates that citizens are equal before the law, which is a direct financial egalitarian constitutional basis. The egalitarian demands of the financial affairs of the people have equal right of participation, the people's interests should also be subject to equal protection, finance law, must be based on a fair and equitable basis, otherwise the exactions of ancient despot is no different.


Third, the Constitution and the interaction between fiscal law


      The constitutional and financial history of the development process of law, the emergence of a modern tax has played a key role. Tax revenue has become the Government's principal source of income in modern times, due to ongoing financial stress state caused by the war, the original income is not enough to maintain a huge expenditure, the Government became the "poor", have to rely on taxpayers to get adequate income. At that time, the formation of Western society is just such a "money no right to" the middle class, who naturally want control of government through taxation of the right to compete with the government in order to safeguard their property rights. On the other hand from the state itself, it is also hoped that a permanent mechanism to stabilize the access revenue, enabling the nation to both raise funds without undermining the social order. On the financial system of supply and demand combine to form the Western constitutional system and the key to development. In contrast, traditional Chinese constitutional system does not appear, and no modern taxation is the same. ⑹ Chinese society, the dominant natural peasant economy has decentralized, we can not produce a similar middle class can not effectively restrict government power. The face of heavy taxation, the only way the peasants rise up and overthrow a feudal dynasty, and then replaced by another dynasty, and so into a cyclical drought.


     Financial power is the constitutional system, an important guarantee for smooth operation. The Constitution to deal with the contradiction between the two pairs of the most basic, in addition to the rights of state power and Civil conflicts, there are also contradictions between the public authority, including the horizontal and vertical power relations but also