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税收法定原则形式层面与实质层面的划分为税收法定原则下地方税收立法权之赋权提供了另一种可能。税收法定原则的形式层面旨在维护法的安定性,税收法定原则的实质层面旨在遵守与保障民主原则,二者应当在互动中实现互补,而非在碰撞中相互否定。税收法律专属主义的相对性为二者之互动提供了空间,亦明确了互动的限度。税收法定原则应当在确保法律专属主义相对性的前提下,最大限度地彰显纳税人同意这一精神实质。在此意义上,在全国人大及其常委会授权的前提下,地方税收事项只要通过地方人大及其常委会同意并以地方性法规的形式固定下来,就不应被认为违反了税收法定原则。专门决定式授权性立法不仅是全国人大及其常委会之职责所在,也是地方人大及其常委会在问责制下行使税收立法权的应有之义。由此,地方税收立法权之赋权与限权将在张力中实现互动与平衡。
Tax statutory principle The formal and substantive divisions provide another possibility for the empowerment of local tax legislative power under the statutory principle of tax revenue. The formal aspect of the statutory principle of taxation aims at safeguarding the stability of the law. The substantive principle of the statutory principle of taxation is to abide by and protect the principle of democracy. Both should complement each other in the interaction instead of negating each other in the collision. The relative nature of tax law exclusive provides the space for the interaction between the two, also defines the limit of interaction. The legal principle of tax revenue should, under the premise of ensuring the relativity of legal exclusiveness, maximize the essence of the taxpayer’s consent. In this sense, under the prerogative of the NPC and its standing committee, local tax matters should not be considered as violating the statutory principle of taxation as long as they are approved by the local people’s congress and its standing committee and fixed in the form of local laws and regulations. It is not only the duty of the NPC and its standing committee but also the proper meanings of the NPC and its standing committees to exercise tax legislative power under the accountability system. As a result, the power and authority of the local tax legislative power will be interactive and balanced in tension.