减免税立法之完善

Perfection of Legislation of Tax Reduction and Exemption

清理越权减免税,仅仅是完善减免税制度的第一步。减免税制度的完善依赖于减免税立法之完善。从立宪主义的观点出发,本文从税收的宪法性依据、立法法修改、税收基本法制定、授权立法的角度分析了减免税立法完善之制度设计,并从预算法的角度分析了如何对减免税立法进行完善。

Cleanup of beyond tax reduction and exemption is just first step of perfection of legislation of tax reduction and exemption.Perfection of system of tax reduction and exemption rely on perfection of legislation of tax reduction and exemption.The paper has an analysis on system design of perfection of legislation of tax reduction and exemption from four perspectives which include constitutional basis,legislation law,basic tax law and authorized legislation.Besides that the paper has an analysis on perfection of legislation of tax reduction and exemption from perspective of budget law.