税收法定视域中的地方税收立法权

Local Tax Legislation in the Perspective of Statutory Taxation Principle

税收法定直接决定着税收立法权的性质与归属,统领着税收立法权的配置体系,并演绎着三对最基本的宪法关系。地方立法无权涉足税收问题不仅是我国的一以贯之的基本立场和法制传统,也符合长期以来人们关于单一制的思维定式。央地财政关系的失衡表明,仅仅让地方分享一定的税收收益,难以适应提升地方政府治理能力和水平的改革需求。赋予地方相应的税收立法权,使其拥有相对完整的税权,是破解地方财政困难、合理建构央地财政关系的现实考量,同时也具有法理上的正当性和逻辑上的自洽性。只有对《立法法》上的税收法定条款做适度的修正并使税收法定回归其本来意义,才能在规范层面上为地方税收立法权开辟生存空间。在证成地方税收立法权的同时,还需特别强调对其的监督与制约,这或许可以成为激活我国宪法实施监督制度的突破口。

The statutory taxation principle directly determines the property and the ownership of legislative authority of taxation, controls the allocative system of legislative authority of taxation, and interprets the three most fundamental constitutional relationships in modern community. That local legislation has no power to interfere with taxation is not only our nation＇s long-run basic standpoint and our legal tradition, and also, it is acted in accordance with the mindset of unitary system. The current situations of unbalanced central local fiscal relationship have illustrated that it is hard to meet the requirements of reforms and enhance local governance by only making local governments share small parts of benefits from taxation. Thus empowering local authorities corresponding legislation of taxation to enable them to have relatively complete power of taxation, is practical consideration of addressing local financial difficulties and constructing a reasonable central-local fiscal relationship. Meanwhile, in the view of jurisprudence, it meets the principle of legitimacy and self-consistency. Therefore, it is necessary to moderately amend the clauses of the statutory taxation principle in Legislation Law, making it compatible with the existence of the local tax legislation, and illuminating the original meaning of the statutory taxation principle to extend the acceptance of legislative authority of local taxation by transparent and prescriptive laws. Besides the justifications of local tax legislation, we should attach great importance to the supervisions and prescriptions, which is expected to serve as a motivation for China＇s national supervisory systems of constitution implementation.