税收优惠政策规范化:背景、基调与法律制度完善

Standardization of Tax Incentives Policies :Background,Keynote and the Perfection of the Legal System

由于缺乏法律的规范与约束,我国税收优惠政策泛滥,亟需清理与规范。税收优惠政策的规范化要以税收法定主义为基调,以法律为基本框架进行。在规范中央层面的税收优惠政策时,应该重点清理中央财税主管部门出台的税收优惠政策,在规范地方层面的税收优惠政策时,可以考虑授权地方在一定范围内制定税收优惠地方性法规。清理与规范税收优惠政策,应确保政府诚信,尊重税收优惠政策享受者的信赖利益,不能进行清理工作上的一刀切,但也要为信赖利益保护设立边界,以免破坏财税制度的统一,损害其他纳税人的合法利益。要完善现有税收优惠制度,就要让税收优惠政策制定权回归全国人大及其常委会,同时兼顾地方利益与实际需求。

Due to the lack of legal norms and constraints,the tax incentives is overflow,which need to be regulated. The Standardization of tax incentives should follow the Statutory Taxation Principle,with the law as the basic framework. The standardization of central level tax incentives should focus on cleaning up tax incentives which introduced by the central department in charge of finance and taxation. In the local level,local people’s congresses may have the power in certain range to make their own legal regulations. When cleaning up and standardizing the tax incentives,the government should ensure integrity,and provide reliance interest protection in reasonable scope.To improve the existing tax system,the power in making tax incentives policies should be reture to the NPCand？NPC standing committee,also the actual needs of local interests should be taken into account.