落实税收法定原则的现实路径

China's Path to Implement the Statutory Taxation Principle

税收法定原则与现代国家相伴而生,是民主法治理念在税收领域的体现,也因此成为税法上的"帝王原则"。该原则的核心在于控制和规范征税权,保护纳税人权利。过去,税收法定原则没有在实践中得到足够尊重,呈现出税收法律供给不足、操作性不强、执行不严等问题。在本土语境下,应当澄清和走出广义的法律界定、保守的立法策略和改革的惟效率论等认识误区,将落实税收法定原则作为推动改革发展和法治建设的突破口。落实路径应分三步走:一是从"无法"到"有法",在改革中全面加快税收法律化进程;二是从"有法"到"良法",提高立法质量,并在适当时机推动该原则入宪;三是从"良法"到"善治",将税收立法、执法、司法和守法全过程纳入法治框架,并在税收法定的基础上进一步实现财政法定。

The statutory taxation principle is established with the construction of modern state. It is the ex- pression of the idea of democracy and the rule of law in the tax industry. Therefore, it becomes the ＂imperial principle＂ of the tax law. Its core content is to control and regulate the taxation power as well as protect the right of taxpayers. However, the statutory taxation principle doesn＇ t get enough respect in practice. The problems including no law to abide by, failure to abide by and weak law enforcement are generated. In the local context, we should make clear the misunderstandings such as the general legal definition, the legislative policy of tolerance and the theory of only efficiency and regard the implementation of the statutory taxation principle as the point of penetration to promote the reform development and legal construction. The implementation path can be divided into three steps. Firstly,we take change from ＂no law＂ to＂law constructed＂ ,to solve the most urgent problem in practice of short supply of tax law. Secondly,＂ the law constructed＂ is developed to＂ good law＂. We should improve the legislation quality, push the development of National People＇ s Congress System and write the principle into the constitution in proper time. Finally,＂ good law＂ is turned to be＂ good govern- ance＂. The process of the legislation, enforcement and judiciary should be included under the framework of le- gal regulation. Besides, based on the tax legality, the financial legality is further realized.