“法治财税”的理念阐发与制度实践

Rule of Law in Fiscal and Tax: Ideas and Practice

十八届三中全会提出"财政是国家治理的基础",只有"法治财税"的理论框架和制度建设,才能张扬财税制度在现代治理体系中的积极功用。从"财税法制"到"法治财税",不仅是语词概念的置换,毋宁是一系列理念和制度变迁的先声。后者立意于公共财产治理和社会利益平衡,对"财税制度"和赖以治理的"法"持开放性见解,格外强调静态意义上法的质量和动态意义上法治精神在制度缺位时的补正。以此检视之,公共财产的收入、支出、监管制度均有制度更新与再造需求;在财税法律制度生成过程中,要提高科学性与民主性,拨开部门利益的迷雾,破除试点依赖,构建有效率的民意吸纳机制。

In the Third Plenary Session of the 18th National Congress of CPC, it is proposed that ＂Finance is the foundation of national governance＂ and that only by establishing the theoretical framework and system of ＂fiscal and tax by the rule of law＂ can the positive role of taxation system be carried forward in the modem governance system. From taxation law to taxation by the rule of law, it is more than a substitution of words, but the herald of changes in a series of concepts and institutions. The latter is in- tended for public property management and balance of social interests, which holds open attitudes toward the ＂tax system＂ and the related ＂laws＂, and especially emphasizes the quality of laws in the static sense and the complementary role of the spirit of the rule of law in the absence of system in the dynamic sense. In this view, the revenues, expenditure and regulation system of public property all require system updating and reconstruction. In the formation of the legal system of taxation, we need to im- prove its scientific and democratic nature, eliminate barriers of sectoral interests and pilot dependence, and establish an efficient public opinion absorption mechanism.