浅议税收法定

Statutory Taxation

税收法定是调整和规范税收法律关系主体的最高原则,是实现税收法治的基本要求,贯穿税收法治全过程。目前,我国贯彻税收法定中存在着宪法中缺失税收法定条款、税法体系整体立法层次不高、税收行政执法约束有待加强、税法监督制约机制欠缺等现实问题。为全面落实税收法定,推进依法治税进程,应健全税收立法机制,强化税收执法约束,完善税法制约机制。

Statutory taxation is the highest principle in adjusting and regularizing subjects of legal relation in taxation law. It is the basic demand for realizing tax collection governed by law in the whole process. There are problems for the implementation of statutory taxation, including the lack of statutory clause, low legislative level of the taxation system, weak constraint power of administrative law enforcement in tax collection and the absence of supervision mechanism for taxation law. In this connection, taxation legislation system should be im- proved, tax law enforcement should be enhanced and the process of law-based tax administration should be advanced in implementing statutory taxation thoroughly and promoting the law-based tax administration.