摘要
减税是当前我国税制变迁的重要议题。然而,与不断推陈出新的减税措施形成对照的是纳税人获得感与减税目标期待之间仍然存在一定距离。其中缺乏从支出对税收征收的影响、税收征收相对于支出获得的适度性、税收征收后的使用绩效等收支统合的维度对纳税人负担进行全面考量,在相当程度上抑制了减税减负的实践效果。需要通过对预算权力与税收调控权力的兼容协调、预算权力与预算权利的二元构造、预算权力自身的放权激励与责任约束的机制匹配,降低纳税人实际负担税收的水平,进一步优化税收规模的适度性,提升税收使用绩效,实现减税减负的法治化目标。
The tax reduction has become an important issue in the process of taxation reform,which focuses on the simplification of tax categories,adjustment of tax elements and enhancement of tax preferences through the tax law.However,whether the taxation reform really reduces the tax burden is a problem.The reason why taxpayers do not get a strong sense of benefit is not only the unreasonable arrangement of the taxation system itself,but also and even more important is that the taxation reform just focuses on the side of revenue cut and lacks of comprehensive and integrated consideration of taxpayer’s burden from the aspects of the impact of expenditure on tax collection,the appropriateness of tax collection relative to expenditure,and the use performance after tax collection,thus inhibits the practical effect of tax reduction to a considerable extent.Changing the system logic of‘tax reduction on tax’,the budget law based on the integration of revenue and expenditure is conducive to revealing the essence of tax burden,and on this basis,to explore a new legal approach to tax reduction.Furthermore,the supply of relevant systems and the allocation structure of legal power in the implementation of budget law have a significant impact on tax burden.It is necessary to reduce the level of actual tax burden,further optimize the appropriateness of tax scale,improve the performance of tax use,and achieve the goal of legalization of tax reduction and burden reduction by means of compatibility and coordination between budgeting power and taxation regulation power,establishing the dual structure of budgeting power and budgeting right,and the matching of decentralization incentive and responsibility restraint mechanism of budgeting power itself.
出处
《中国法学》
CSSCI
北大核心
2019年第3期163-185,共23页
China Legal Science
基金
2017年度国家社科基金项目“国家治理现代化视野下的纳税人预算参与权构建研究”(项目批准号:17BFX172)的研究成果
