论我国税收立法存在的问题与创新

Problems of China's Tax Legislation and Innovation Study

我国的税收立法方面已初步构筑了适应社会主义市场经济要求的基本框架 ,但也存在立法权力与职责的关系界定不够清晰的问题。本文立足于我国税收立法的现状 ,遵循宪法宗旨 ,提出了税收法律主义应在我国宪法中得以体现 ,确立税收横向权力上立法、行政、司法的内部约束机制以及纵向上地方税的中央与地方共同立法的原则 ,健全税收法律体系 ,完善纳税人的权力保障体系等改革建议。

This article is based on the regulation and spirit of Chinese constitution. It states the problems existing in China's tax legislation from five aspects. That is, in the tax legislative power, the supreme power organ loses their function, the supreme administration organ is offside, the local power organ lacks the function, the tax payers(voters) have no position to participate, the tax legal system is not complete. This article gives a series of reform suggestions. The legalism of taxation should reflect China's constitution. We should establish the principle of separation of powers of legislating, administration, and judicatory, establish the principle of vertical power relation of the local tax which are legislated by both the country and the locality, constitute the complete system of the tax legal system and perfects the system of power insurance of tax payers (voters) and so on.