我国的“税收法定主义”:问题与对策

Tax Legalism in China:Problems and Solutions

税收法定主义是税法至为重要的基本原则,是民主与法治等现代宪法原则在税法上的具体体现。它对于保障人权、维护国家利益和社会公共利益具有举足轻重的作用。当前,我国税收法治在税收立法、税收执法和税收救济等方面仍然存在一些突出的问题。为了进一步完善社会主义税收法定主义,我国应该做到:调整立法结构,规范立法权限;建立制约机制,规范执法行为;完善救济制度,发挥行政相对人监督作用。

Tax legalism is an important principle of tax law,and also an embodiment of modern constitutional principle such as democracy and the rule of law.It plays a decisive role in protecting human rights and safeguarding national and public interests.At present,China＇s tax law still has some problems in the tax legislation,tax enforcement and tax relief.To further improve tax legalism,we propose to adjust the legislative framework,standardize the legislative authority,establish reasonable mechanism,regulate law enforcement,improve the relief system,and enhance supervision,so as to further improve China＇s socialist tax legalism.