税收基本法立法的困境与选择

Dilemma concerning the Legislation of Fundamental Tax Law and the Choice

制定税收基本法,既可推进税收法治,又可解决目前税收工作中的实际问题。本文认为,当前制定税收基本法已经十分迫切,但税收基本法立法却受阻于当前法治环境不理想、宪政与税权的关系定位不清晰、中央和地方关系改革方向不确定等几方面因素,因此,可选择的路径是制定税法通则。

The legislation of fundamental tax law can both promote the tax law enforcement and solve the real existing problems in the daily work. This paper thinks that it is of great urgency to formulate fundamental tax law, but the legislation of this law is blocked by several factors such as the unsatisfactory legal environment, the unclear relationship between constitution and tax power, the uncertain reforming direction of the central and local governments relationship, and therefore, the approach available is establishin~ the ~,eneral rule of tax law.