也论“税收法律主义原则”

On Tax Principle of Legality

从历部《宪法》文本及1992年之前的税收立法实践来看,"税收立法权"并非全国人大及其常委会的专属职权,而且1985年全国人大授权决定亦并非旨在授予国务院"税收立法权"。《税收征管法》第三条之规定大致包含了"课税要件法定主义"之部分原理,却尚未达到"税收法律主义原则"之最低限度的标准。为求中国税收法治之进步,我们亦须在当前重新诠释"税收法律主义原则",完善相关法制,使其具备"与时俱进"的制度品格。

It seems that tax legislative power in China had not been an exclusive power by NPC and its Standing Committee,according to several Constitutions of China since 1949 and legislative practice of tax until 1992.The Enabling Decision by NPC in 1985 was not to authorize State Council to exercise the tax legislative power.Tax principle of legality had been established to a certain extent based on the Article 3 of the Tax Administration Law of China.In order to promote the process of taxation by law,it is necessary to reinterpret tax principle of legality in new age and make it have the theoretical character of keeping in step with the times.