摘要
税权是国家的主权性和基础性权力,依据社会法治国理念,须根据税权类型和主体的不同作差异化配置,以达到善治效果。分税制改革后,我国的税权配置呈现纵向集中、横向分散的格局,矫正其不足、使集中与分散妥善配比,成为新时期税制改革的方向。当前,我国正处于落实税收法定和优化国家治理能力的关键期,在环境税、资源税等税种立法进程中初步彰显融通控权与授权、兼顾税收法定与功能适当的税权配置新脉络。在此基础上,应当遵循技术路径提炼税权配置的操作规则,将税权配置的标准由政治逻辑转向事务本质,为房地产税、增值税等后续税种法的制定提供基本遵循。
Taxation is the sovereignty and basic power of the state.According to the concept of the rule of law,it must be differentiated according to the type of taxation and the subject,in order to achieve good governance.After the reform of the tax-sharing system,China’s taxation power allocation has been vertically concentrated and horizontally dispersed.Correcting its shortcomings and matching the concentration and dispersion properly have directed tax reform in the new era.At present,it is in the critical period of implementing taxation statutory and optimizing national governance capacity.In the environmental protection tax,resource tax and other taxation legislation processes,the new combination of taxation power control and authorization initially emerges,taking into account the taxation statutory and functional tax rights.On this basis,we should refine the operational rules of taxation power allocation based on technical thinking,shift the standard of taxation power allocation from political logic to transactional nature,and provide basic criteria for subsequent new tax legislations such as real estate tax and value-added tax.
作者
侯卓
黄家强
HOU Zhuo;HUANG Jiaqiang
出处
《中共中央党校（国家行政学院）学报》
CSSCI
北大核心
2020年第2期112-119,共8页
Journal of The Party School of The Central Committee of The C.P.C（Chinese Academy of Governance）
基金
国家社会科学基金项目“组织收入与调节分配二元目标下的《个人所得税法》修改研究”(18CFX056)
司法部国家法治与法学理论研究项目“财政事权划分的法治路径研究”(19SFB3045)。
关键词
税权
合理授权
税收法定
功能适当
Tax Power
Reasonable Dcentralization
Tax Statutory
Functional Propriety
