摘要
在编纂综合税法典的视角下,起草“税法总则”是必经的第一步;欲达此目标,比较法视野不可或缺。世界范围内税法体系的构成分为综合法典、通则法典、分散模式和中间模式四种。其中德国、日本、韩国、俄罗斯、克罗地亚及我国澳门特别行政区六部税法典,就各法典规定的共同事项、多数事项、特有事项及立法框架展开比较,可以为我国“税法总则”立法框架的设计提供足够的启发。例如,依循“总论→实体法→程序法→救济法→处罚法”的主线采9章制结构,以及整体篇幅采“小总则”型、未来向“中间型”发展等。为顺应数字经济与信息时代的发展和回应国际税改最新成果而分别专设“以数治税与信息保护”和“国际税收征管协助与互助”两个特色章节,既满足新时代条件下税收治理体系和治理能力现代化的需求,或许还可成为世界范围内立法框架的创新。
From the perspective of compiling the comprehensive Tax Code,drafting a General Provisions of Tax Law(GPTL)is the first step.To achieve this goal,comparative study of tax codes is necessary.The constitution of tax law system in the world can be divided into four categories:comprehensive code mode,general rule code mode,decentralized mode and intermediate mode.Taking tax codes of Germany,Japan,Korea,Russia,Croatia and Macao of China as reference,this article compares several aspects such as the common matters,majority matters,specific matters described in the above codes and their legislative framework with each other.The comparison enlightens us on the design of the legislative framework of China’s GPTL in many ways.For example,China’s GPTL could be constructed with 9-chapters framework according to the main line of“general provision→substantive law→procedural law→law of remedies→penalty law”.Also,the length of China’s GPTL could be designed as“brief general rule”typeat first and then extended to“intermediate”type in the future.In order to adapt to the development of the Digital-economy and the information-age and respond to the latest achievements of the International Tax Reform,China’s GPTL may set up two characteristic chapters respectively,which are Data-based Tax Administration and the Protection of Information,and Mutual Administrative Assistance in International Tax Matters.These two chapters of China’s GPTL not only meet the needs of the modernization of the tax governance system and governance capacity under the New Era,but may also become an innovation in the legislative framework worldwide.
作者
李刚
Li Gang(Xiamen University Law School)
出处
《法学家》
北大核心
2023年第4期117-131,194-195,共17页
The Jurist
基金
国家社科基金重大项目“推动构建更加公正合理的国际税收治理体系”(20ZDA104)的阶段性成果
关键词
税法总则
比较法
立法框架
特色章节
General Provisions of Tax Law
Comparative Study of Law
Legislative Framework
Characteristic Chapters
