摘要
授权立法是我国税收立法的主要方式,为我国税法体系的建立和完善发挥了重要作用,也累积了不少问题。今后一段时期税收授权立法仍有存在的必要。针对当前我国税收授权立法制度存在的问题,建议在《宪法》中确立税收法定主义原则,分步解决税收授权立法的历史遗留问题,以税收法定主义为基本原则完善我国税收授权立法制度,适当扩大和规范地方税收立法权,健全税收授权立法的程序规则,完善授权立法监督机制。
Delegated legislation is the main mode of tax legislation of China. It has played an important role in the establishment and improvement of Chinese tax law system, and accumulated quite a few problems. Tax delegated legislation is still needed in the coming period. Aimed at the problems of tax delegated legislation system, this article suggested that establish the tax revenue legal principle in constitution, resolve the problems left over by history step by step, improve the tax delegated legislation system guided by the tax revenue legal principle, enlarge and regulate the local legislation power, complete the procedural rule of tax delegated legislation and improve the supervisory mechanism of delegated legislation.
出处
《法学杂志》
CSSCI
北大核心
2013年第11期42-50,共9页
Law Science Magazine
关键词
税收授权立法
税收法定主义
立法权
tax delegated legislation tax revenue legal principle legislation power
