民主与专业的平衡:税收法定原则的中国进路

The Balance between Democracy and Profession:China's Path of Statutory Taxation Principle

税收法定原则的价值追求主要包括立法民主、财产权保障、经济自由三个基本维度。就立法民主而言,法律保留原则需要关切到税收立法的特性,正确处理好税收法定与授权立法之间的关系;在财产权保障方面,需要辩证地看待减税与税收法定的关系,并重新认识税法领域的类推适用问题;为了保障纳税人的经济自由,落实税收法定原则,必须严格遵循法不溯及既往原则,加强税收规范性文件的制定和管理。现代法治国家没有纯粹的民主,也没有不受民主约束的专业理性,落实我国的税收法定原则,必须结合自身经济发展和税制改革的客观现实,在民主与专业的平衡中循序渐进。

The value pursuit of the statutory taxation principle consists of three basic dimensions, namely legislative democracy, property rights protection and economic freedom. For legislative democ- racy, the principle of law reservation should allow for the characteristics of the taxation legislation, and properly deal with the relationship between taxation statutory and authorized legislation. For the protection of property rights, it is needed to dialectically view the relationship between tax reduction and taxation statutory, and to re-recognize the application of analogy on tax law. As for protecting the economic freedom of taxpayers, the implementation of the statutory taxation principle requires the strict compliance with the law of non-retroactivity principle, and it requires to strengthen the formula- tion and management of tax normative documents. In modern countries ruled by law, there exists no pure democracy, nor professional reason without the restrictions imposed by democracy. To implement the statutory taxation principle in China, it needs to go forward step by step in the balance between democracy and profession in the objective stage of both the economic development and tax reform.