“结构性减税”中的减税权问题

The Issue of Power of Tax Reduction in “Structural Tax Reduction”

"结构性减税"是对经济、社会发展有重大影响的制度安排,但其中蕴含的减税权问题却长期被忽视,而在减税的各种路径中,无论是整体的税种调整,还是具体的课税要素调整,都涉及至为重要的减税权问题;减税权作为"结构性减税"的基础,直接影响减税的合法性,因而必须强调减税权的法定和依法正当行使,同时,还应更加关注征税权的"收敛性",以全面体现公平价值与效率价值,唯此才能构建国家与国民之间的良性"取予关系",推进税收法治的全面进步。

Structural tax reduction is an institutional arrangement that has important influence on develop- ment of economy and society, but the issue of power of tax reduction behind it has been ignored over a long pe- riod of time. While in all kinds of paths of tax reduction, both the overall adjustment of tax categories and the concrete adjustment of taxation elements are involved in the most important issue of power of tax reduction. As the basis of structural tax reduction, power of tax reduction affects legality of tax reduction directly. Therefore, it is necessary to emphasize the legality of power of tax reduction and its fair exercise according to law at the time of paying more attention to the convergence of the power to tax in order to embody efficiency value and fair value. Only after doing all these, the benign relation of get and give between the nation and the citizens will be constructed and overall progress of rule of law in tax can be promoted.