法学研究

文章摘要

从税收法定到税收法治的实践进阶——以进一步落实税收法定原则为中心

Practice Progressionfrom Statutory Taxationtothe Rule of Law in Taxation

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英文关键词: reform of taxation system; statutory taxation; the rule of law in taxation; “one tax; one law”; tax code

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作者	单位
张婉苏

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中文摘要:

自2013年中央明确提出“落实税收法定原则”以来，我国税收法定原则的落实和税收法治建设取得了丰硕成果，但是税收领域主要采用的“一税一法”的平移立法模式，仍然存在税制过于简单、重点领域税制改革和立法任务仍未完成、各单行税法之间缺乏有机统筹和关联等问题。税收法定原则强调的法律保留，仅是税收法治的一项要求。作为一项形式原则，税收法定原则服务于税收实质公平正义的实现，应依税收法治的实质价值追求进一步完善税收法律体系、规范税收执法实践。贯彻落实税收法定原则，应以“良法善治”为根本要求，以更深层次的机制满足税收法治的价值追求和原则要求，实现从税收法定到税收法治的实践进阶。

英文摘要:

China has achieved fruitful results in implementing the principle of statutory taxation and constructing the rule of law in the field of taxation since this goal was set by the Central Committee of CPC in 2013. However, the translated legislative model of “one tax, one law” mainly adopted in the field of taxation is still faced with such problems as the oversimplified taxation system, unfinished tasks of institutional reform and legislation in key areas, and lack of organic coordination and connection among separate tax laws. The law reservation emphasized by the principle of statutory taxation is only one of the requirements of the rule of law in taxation. As a formal principle, statutory taxation serves the objective of realizing substantive fairness and justice in taxation. China should further improve the tax legal system and standardize the tax law enforcement practice in accordance with the substantive value of the rule of law in taxation. In implementing the principle of statutory taxation, China should take “good law and good governance” as the fundamental requirement, meet the value pursuit and the principled requirements of the rule of law in taxation through the establishment of deeper-level mechanisms, so as to realize the practice progression from statutory taxation to the rule of law in taxation.

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