税收法定原则新探

New Study on the Principle of Legislative Taxation

我国财税部门前不久短期内连续三次提高成品油消费税,从一个侧面反映出税收法定原则在我国尚未形成共识。税收征纳是国家与纳税人之间联系最密切、矛盾最突出、冲突最激烈的关系之一,税收法定原则是各国协调这种关系的首选方案。目前税收法定原则已经从形式要件原则发展到实质要件原则。在我国税收法定原则已经基本得到确立,但还面临着许多困难,应通过正当程序原则的保障,将实质税收法定原则落实到税收法治全程。

The Treasure Department and the State Administration of Taxation of PRC raised the consumption tax rate of the petroleum products three times in a very short period recently. It shows that there is still no consensus about the principle of legislative taxation in China. Taxation is one of the most important relationships and the most furious conflicts between a country and its taxpayer. The principle of legislative taxation is considered the best solution to this problem. But this principle is evolving from formal requirements to substantial elements. Though the legislative principle has been established fundamentally in China, it still faces many difficulties. Then the due process principle should be used to guarantee the implementation of the substantial principle of legislative taxation in the whole taxation course.