个人所得税法听证会与我国税收立法程序的完善

The Hearing on Individual Income Tax Law and the Improvement of Tax Legislative Procedures

个人所得税法听证会是我国最高立法机关立法史上第一次举行的立法听证会,是中国民主立法的里程碑。本文从理论层面研究了个人所得税法听证会对揭示税法特质和优化税制的启示,系统分析了税收民主立法在建立公平税制、实现税收法治、推动税收法定主义发展、保护纳税人权利等方面的重要意义,并在此基础上对改革和完善我国税收立法程序提出了对策和建议。

The hearing on individual income tax law was the first of its kinds in the history of National People＇s Congress, the top legislative authority of China, marking a milestone of China＇s democratic legislation. This paper theoretically explores the impacts of the hearing on individual income tax legislation in terms of revelation of tax law nature and enlightenment over tax optimization, then systematically analyzes the significant roles of democratic tax legislation in establishing a fair tax system, realizing tax by law, advancing tax legislative development as well as the protection of taxpayers＇ rights. Finally, the paper proposes on how to reform and improve tax legislative procedures in China.