基于动态不一致性模型的中国税收授权立法研究

Research on the Tax Authorized Legislation in China Based on the Dynamic Inconsistency Model

中国现行税法大多为人民代表大会授权、政府机关制定,这种授权立法有其存在的必要性和合理性,但在使用中却出现了过多过滥的问题。授权立法产生的动态不一致性导致政府出台的政策效果大打折扣。文章首先通过证券交易印花税的频繁调整,阐明动态不一致性造成的危害,引申出税收立法权应当向人大适度集中的思考。其次,进一步通过未引入不确定性下的博弈模型分析、引入不确定性下的博弈模型分析和引入投资不可逆性后的分析进行研究。结果表明:政府通过颁布行政法规的方式来制定税收政策容易导致动态不一致性问题的出现,而人大制定的法律能够较好解决动态不一致问题,比政府的行政法规具有更好的承诺效果,税收立法权应当向人大集中。最后是有关实现税收立法权向人大适度集中的具体手段和方法。

Most of Chinese current tax law is enacted by government agencies authorized for the National People＇s Congress ,which has its existence necessity and rationality but was used too much in China. Authorized legislation leading dynamic inconsistency will discount the government policy effect. Firstly, this paper clarifies the dynamic inconsistency harms by an example of stamp tax frequent adjustment,receiving the viewpoint that the tax legislative power shall be moderate concentrated to the Natiotral People＇s Congress. Secondly,by not introducing game model under uncertainty analysis, introducing the game model under uncertainty analysis and the investment irreversibility analysis ,the text draws the conclu- sion：the government formulates tax policy by the administrative regulations easily leading to the dynamic inconsistency problem. On the contrary, the laws enacted by the National People＇s Congress has the better promise effect than the government＇s administrative rules and regulations ,which can solve the problems of the dynamic inconsistency ,while tax legislative power shall be submitted to the National People＇s Congress. Finally, this article discusses the specific means and methods of National People＇s Congress centralizing the tax legislative power.