摘要
全面落实税收法定的政策要求与立法实践,保障着我国财税制度改革能够获得稳定的法律环境。然而,作为税法基本原则的税收法定主义在我国宪法中却未能得到确立,宪法第五十六条显然无法兼容"控制政府征税权"的逻辑基点。为使征税权控制获得根本法层面的正当性,并使宪法内容与改革所追求的社会秩序相适应,梳理和借鉴域外各国的经验模式,应当在宪法的"公民权利义务"章节和"人民代表大会职权"章节做出条款补充,以符合中国实际的小范围修宪的方式,稳妥地实现税收法定原则的宪法植入。
Full implementation of the statutory policy requirements and legislative practice of taxation could ensure that China’s fiscal and tax reform can obtain a stable legal environment.However,as the basic principle of tax law,the tax legalism has not been established in China’s constitution.Article 56 of the Constitution is obviously not compatible with the logical basis of"controlling the government’s taxation right".In order to make the control of taxation rights obtain the legitimacy in the fundamental law,it is important to sort out and learn from the experience of foreign countries so that the constitutional content could adapt to the social order pursued by the reform.It is also crucial to make supplements in the chapters on"Civil Rights and Obligation"and"the powers of People’s Congress"in the Constitution,which is consistent with China’s actual small-scale constitutional amendment in order to achieve the constitutional implication of legal principle of taxation.
作者
张旭
ZHANG Xu(School of Law,Peking University,Beijing 100871,China)
出处
《税务与经济》
CSSCI
北大核心
2020年第1期1-11,共11页
Taxation and Economy
基金
中国法学会2018年度部级法学研究一般课题“税收法定原则实施中的立法问题研究”(项目编号:CLS〔2018〕C17)的阶段性成果
关键词
税收法定入宪
税权控制
域外模式
中国进路
tax statutory constitution
tax control
extraterritorial model
Chinese approach
