税法总则立法中的纳税人主义及其制度体现

Taxpayer-Centered Doctrine in the Legislation of General Provisions of Tax Law and It’s Institutional Reflection

在分散立法、集中编纂的模式下,税法总则立法是税法法典化的重要环节,其意义不仅在于统合税法规范体系,更为重要的是提炼税法的原则和立场。在以人为本的社会主义中国,纳税人主义是税法之魂,也是税法现代化的动力源泉,其核心即在于纳税人权利保护。有志于此,税法总则不宜满足于规范细节,而应在整体架构上有更多作为,如在税法形式方面,坚持税收法定原则,维护权力机关对税收的专属立法权,保障税法本身的合法性;在税法内容方面,坚持公平分配税收负担,防止政府课税过度,维护税收的实质正义;在征收管理方面,坚持正当法律程序,严格依法征税;在实施保障方面,建立专门的纳税人保护机构,完善税务复议制度,同时充分调动社会资源,构筑立体化维权机制。明确基本立场之后,总则对税法体系的统领才不至于迷失方向。

By way of decentralized legislation in terms of law codification,the general principles of tax law forms the critical part for making China’s tax code.It matters significantly not only for the formal rationality of tax rules but also for the mission of pursuing substantial justice.In socialist China,the taxpayer-centered doctrine should naturally be treated as the soul of tax system with its’focus on the protection of taxpayer’s rights.For this purpose,it is not suitable for the general principles to tackle too many details.Instead,structural regimes deserve to pay more attention.For example,with respect to formal legitimacy,the doctrine of imposing taxation by law should be cherished sincerely;in term of substantial validity,tax paying according to ability is the way to keep tax fair;as for procedural reasonableness,it is more important to assert due process of law than simply listing taxpayer’s rights;in regard of realization mechanism,in addition to the establishment of particular office to protect rights,it is also meaningful to make full use of various resources from administrative institutions,judicial bodies and social organizations,respectively.Only by clarifying its’firm stand will the general principles not lose its’way to guide specific tax rules.