摘要
税收法定主义是民主财政、法治政府的必然要求。我国现行立法早已确认了税收法定主义,但是,由于授权立法的大量存在,其功效未能有效发挥。结合执政党关于落实税收法定原则的要求,当前需要提请立法机关收回税收立法授权,妥善处理已有的授权立法,警惕税收行政立法的变相扩充。鉴于税收法定并非税法唯一的原则,也非最高效力的原则,还需要妥善考虑它与量能课税、实质课税、禁止溯及既往、契约自由等原则的协调。
The doctrine of tax legal is in line with the requirement of fiscal democracy and government by law. The doctrine of tax legal has been confirmed in Chinese tax law, but as the result of excessive authorized legislation, its function failed to play well. As the ruling party asked for the implementation of the doctrine of tax legal, it is necessary for the legislator to take back the power of authorized legislation, handle with existing authorized legislation properly and be vigilant against administrative legislation which tends to expand. The doctrine of tax legal is neither the only nor the supreme principle in tax law, therefore we need to consider its harmonious relationship with other principles, such as taxation on capability principle, Substantive taxation principle, non -retroactivity principle and freedom of contract principle, etc.
出处
《法学杂志》
CSSCI
北大核心
2014年第2期23-30,共8页
Law Science Magazine
基金
武汉大学"70后学术团队计划"以及教育部"新世纪优秀人才计划"的资助
关键词
税收法定主义
税收授权立法
财政民主
法治原则
doctrine of taxlegal authorized legislation fiscal democracy rule of law principle
