摘要
我国税制改革的法律依据来自于1984年和1985年的两次立法授权。1985年全国人大对国务院的立法授权是现行所有税收授权立法的法律依据,其合法性及存废是学术界和实务界共同关注的核心问题。从历史场景出发,改革开放背景下的税制改革及立法试点是1985年全国人大对国务院立法授权的实质合法性所在,而1985年全国人大对国务院立法授权本身的形式要件和自我限制是其形式合法性之所在。全面落实税收法定原则,不仅在于条例上升为法律,还在于全国人大切实履行《宪法》赋予其的立法及解释的职责。
Legal basis of tax system reform ranges from legislative authorization in 1984 and 1985. The le- gitimacy of legislative authorization in 1985 is the core issue paid attention by academic circle and practical circle. Reform of tax system and legislation pilot is the substantive legitimacy of legislative authorization in 1985 and the formal requirement and self--limitation is the formal legitimacy of legislative authorization in 1985. To fully implementation of the principle of tax law, we should not only rise the regulation to law but also promote the people＇s congress to fulfill the responsibilities of legislation and interpretation.
作者
张学博
ZHANG Xue-bo(Political and Legal Department, Central Committee Party School,Beijing 100091 ,China)
出处
《西安财经学院学报》
CSSCI
2017年第4期5-8,共4页
Journal of Xi’an University of Finance & Economics
关键词
立法授权
税收授权立法
税制改革
形式合法性
实质合法性
legislative authorization
authorized legislation
reform of tax system
formal legitimacy
substan- tive legitimacy
