摘要
推进税收治理路径由政策之治向法律之治转型,不仅应当加快税收整体的立法,还应当增强法条的实际控制能力,并以法治理念规范税收政策的制定。《个人所得税法》中所得认定条款的实践检讨与困局突围,可作为研究此宏大命题的制度缩影。当下,个人所得认定的立法文本内容空洞,且规范逻辑存在缺漏,致使本应由立法机关保留的权力向行政机关下移,后者以政策为据主导着所得认定的实践。该现象的产生虽是法律工具主义理念导向的结果,但却是应对收入分配制度改革的现实选择,具有一定的合理性。然而,由政策主导的税收治理模式背离此次税制改革的价值理念,应当转向"法律之治"。具体而言,应以课税要件明确性为目标,在立法中完善所得认定的基础性规则,并以正当程序理念重构政策的制定过程,从而限制财政部门的肆意裁量,确保政策目标服务于实质正义。
To promote the transition of tax governance path towards the rule of law, we should not only speed up the overall legislation of taxes, but also enhence the actual control ability of specific provisions and regulate the formulation of fiscal policies with the idea of rule of law.The review on the practice and solution concerning the identification clause of income in the Individual Income Tax Act may be used as a microcosm to study this macrocosmic topic.At the current time, the legislative texts of identification of income are empty and defective in the logic of application, which delegated the power that should be exercised only by the legislature to the administration.The latter takes fiscal polices as the basis to dominate the practice of the identification of income.Although this phenomenon is the result of legal instrumentalism, it is also a realistic choice to deal with the reform of income distribution system and owns certain rationality.However, the tax governance model dominated by policies deviates from the idea in this tax reform and should be turned towards the rule of law model.Specifically, the foundational rules for the identification of income should be improved in the legislation to meet the requirements for clarity, and the policy-making process should be reconstructed with the idea of due process in an effort to inhibit the arbitrary discretion of the administration and ensure the policy objectives serve the substantive justice.
作者
李乔彧
LI Qiao-yu(Xiamen University School of Law,Xiamen,Fujian,361005)
出处
《行政法学研究》
CSSCI
北大核心
2020年第1期145-160,共16页
ADMINISTRATIVE LAW REVIEW
基金
国家社会科学基金一般项目“新一轮税制改革的宪法学思维及进路研究”(项目号18BFX035)
关键词
个人所得认定
税收治理
政策之治
税收法定原则
法律之治
Identification of Individual Income
Tax Governance
Rule of Policy
Statutory Taxation Principle
Rule of Law
