税收法律体系的优化——以个人所得税为例

The optimization of the tax legal system——Taking personal income tax as an example

可操作性不强、立法质量不高是我国税收立法的"通病",已导致税收领域法律、行政法规、部门规章及规范性文件在数量和效力上的失序,具体表现为立法权限不明、行政解释垄断、税收规范冲突等。从根本上说,这是人大立法权孱弱与行政立法权扩张的结果,应在制度层面进行调试,实现税收人大立法和税收行政立法的各归其位、相互配合。在更为具体的层面上,应廓清税收领域法律、行政法规及部门规章的各自权限,并以行之有效的备案审查制度为保障,加强对税收法律体系漏洞的发掘和填补。总之,税收行政法规、规章和规范性文件应当在宪法、法律的统摄下各司其职、相互衔接、相互印证。

The poor operability and poor quality of legislation are the"common faults"of China’s tax legislation which has led to the disorder of the quantity and effectiveness of tax laws,tax administrative regulations,tax department rules and normative documents for taxation,such as the uncertain legislative authority of tax,the monopoly of administrative interpretation and the conflict of tax norms,etc.Fundamentally speaking,this is the result of the weakness of the legislative power of the NPC and the expansion of the legislative power of tax administration.In view of this,it is necessary to carry out institutional debugging to realize that the legislations of the NPC and the administrative legislation of taxation be in their respective positions and coordinate with each other in order to improve the tax legal system.More specifically,the respective powers of tax laws,tax administrative regulations and tax department rules should be clarified,the exploration and filling of loopholes in tax law system should be strengthened by taking effective record review system.In short,tax administrative regulations,normative documents for taxation should be governed by the Constitution and laws and corroborate with each other.