经济法视角下财税权体系的重构

Reconstruction of Fiscal and Tax Power from the Perspective of Economic Law

面对事权财权匹配的现实困境,财税法治应作出回应,以便对公共财政关系进行深层揭示和有效调整。为此,有必要以"公"、"私"权益相统合的视角重构财税权体系。在该体系框架下,事权、财权与税权三元素既独立平行,又交互制衡,国家财税权与国民财税权权责、权义各范畴间分别构成实质逻辑对应、形式逻辑对应以及牵连对应关系。它使得财税权内在道德性增强,凸显出正当、安全、效益性价值,具有消解税收侵权性的独特规范功能,从而对协调、稳定财税法律关系,以权益配置角度重新审视事权财权匹配路径,都有十分重要的实践启示作用。

Facing the practical dilemma in the matching of financial power and routine power, the rule of fiscal and tax law should response to it soon afterwards to disclose and adjust the relationship of public finance. Therefore, it is necessary to reconstruct fiscal and tax power system from the perspective of the integration between ＂public＂ and ＂private＂ rights and interests. Under this framework, the tax power, financial power, and routine power are independent to each other, and at the same time interact on each other. As a result, the two concepts consist of substantial, superficial, and implicated correspondence among the country＇s power and responsibility and the people＇s right and duty. It makes the internal morality of fiscal and tax power stronger, which in turn plays an enlightening role in dispelling tort and coordinating corresponding legal relationship, as well as in reviewing the match of financial power and routine power.