论形式税收法定主义的落实——以税收立法体制的完善为关键

发布时间：2018-01-20 12:22

本文关键词： 形式税收法定主义税收立法体制税收立法权税收要素　出处：《税务与经济》2017年01期 　论文类型：期刊论文

【摘要】：我国落实税收法定主义必须首先迈过形式税收法定主义的门槛,即实现税收法定主义入宪和税收基本制度法律化。前者基于我国《宪法》中税收法定主义条款缺失的现状,应当循序在《立法法》、《税收征管法》和《宪法》中规定税收法定主义。后者则必须紧紧抓住税收立法体制的完善这一关键:在税收立法权的横向配置方面,应当以税收要素作为厘清税收基本制度和税收非基本制度范围分界的标准,进一步规范国务院的税收委任立法权;在税收立法权的纵向配置方面,应当改变当前省级政府系根据转授权就个别税收要素制定地方性政府规章的局面,而且该委任立法权应当授予省级人大。
[Abstract]:China's implementation of the statutory tax must first form of tax legalism crossed the threshold, namely tax legality in the Constitution and the basic system of tax law. The present situation of the lack of statutory taxation clause in our constitution based on the < >, < > in the legislative law should be sequential, < the statutory tax provisions of the tax administration law > and < > constitution. The latter must hold on to perfect the tax legislative system of the key: in the horizontal configuration of tax legislative power, should be based on clarifying the basic elements of tax system and tax revenue as a non basic system Scope Demarcation standards, to further standardize the tax of the State Council appointed by the legislative power; in the vertical configuration of tax legislative power that should change the current provincial government department under delegated individual tax elements to make local government rules of the situation, and the appointment of legislative power should be granted the provincial people's Congress.

【作者单位】：厦门大学法学院;
【基金】：国家社科基金项目“税制改革中的法律解释问题研究”(项目编号:15BFX132) 司法部课题“《税收征收管理法》修订的重点难点问题研究”(项目编号:14SFB30038) 中央高校基本科研业务费资助项目“财税金融法研究”(项目编号:20720151038)
【分类号】：D922.22;F812.42
【正文快照】： 一、引言借由党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》(简称《改革决定》)明确提出的“落实税收法定原则”和四中全会通过的《中共中央关于全面推进依法治国若干重大问题的决定》(简称《法治决定》)的春风,被奉为税法领域“帝王条款”的税收

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