关于税收法定原则的一般考察及相关问题研究

发布时间：2018-05-30 14:03

本文选题：税收法定 + 民主立法　；参考：《财政研究》2017年06期

【摘要】：1215年英国贵族胁迫约翰国王签署了《大宪章》,确立了"非赞成毋纳税"及"议会课税权"等税收法定初始框架。但从本质上讲,税收法定是对封建君主"家天下"权利的限制和反叛,最初目的是以法律形式更好保障贵族和平民的财产权。其中,"议会决定"只是限制封建君主专制制度的形式和平台,而不能说是税收法定的全部内容。税收法定的合理内核或基础在于民主立法和科学立法,离开民主和科学立法而谈税收法定原则是形而上学说。实践证明,世界各国税收法定原则以多样性模式呈现,通常由各国的阶级性、国民性和传统习惯决定。因此,如何选择适合我国国情的税收立法模式,以及如何建立规范有效的立法工作框架和工作机制,则是我国新时期践行税收法定原则面临的重要课题。
[Abstract]:In 1215, the British aristocrats coerced King John into signing the Magna Carta, which established the legal initial framework of taxation, such as "not in favor of tax" and "parliamentary right to tax". But in essence, the tax law is the restriction and rebellion to the feudal monarch's "family world" right, and the initial aim is to better protect the property rights of the nobility and the common people in the form of law. Among them, the "parliamentary decision" limits the form and platform of feudal autocratic monarchy, and cannot be said to be the whole content of tax law. The reasonable core or foundation of tax legislation lies in democratic legislation and scientific legislation. It is metaphysics to talk about the principle of taxation law without democratic and scientific legislation. Practice has proved that the legal principles of taxation all over the world are presented in the mode of diversity, usually determined by the class nature, national character and traditional custom of each country. Therefore, how to choose the model of tax legislation suitable for our country's national conditions, and how to establish the normative and effective legislative work frame and working mechanism, is an important subject for our country to practice the legal principle of taxation in the new period.
【作者单位】：财政部税政司;
【分类号】：F811.9

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