论我国税收立法的价值取向——以执法风险防范为视角

Concerning China's Tax Legislation Value Orientation——To the Perspective of Law Enforcement Risk Prevention

立法的重要问题,就是价值取向的选择。以现代税法的视角来考察,我国以往税收立法在价值取向上,受传统税收文化、马克思主义国家学说及计划经济体制的影响,具有以国家意志和国家利益为本位的特性,这在特定的历史时期和发展阶段是有积极意义的。但在今天看来,该价值取向易导致税法的法律特性被弱化、纳税人的权利被虚置,并成为引发税收执法风险的重要原因。我们认为应坚持以人为本的价值理念,强化税收法定主义精神,促进我国税收立法的现代化和法治化。

This is an important issue of legislation,the value orientation of choice.In the perspective of modern tax,under the influence of the traditional culture,the national tax Marxist Theory and the planned economy system,the value orientation of tax legislation in China in the past,had the national will and national interests-based features,which in specific historical period and stage of development was positive.But in today＇s opinion,the values easily led to the legal characteristics of tax law weakened,the taxpayer＇s right to be empty set,and the risks of becoming an important cause of tax law enforcement reasons.We should adhere to the people-centered value idea,intensify tax legal spirit,and promoting the modernization and legalization tax legislation.