论税收法定原则指导下的税收优惠政策治理

Governance on Preferential Tax Policy under the Guidance of Statutory Taxation Principle

税收优惠政策的制定与实施需要遵循税收法定原则。税收优惠政策只能制定法律,尚未制定的可以由全国人大授权国务院根据实际情况先行制定行政法规,并可以由国务院财税部门进行细化解释;必须严格按照法定程序制定与实施税收优惠;同时要承担相应的法律责任。根据税收法定原则清理规范税收优惠政策,实现税收优惠政策的法治化与规范化,按照法律保留、程序法定、责任承担等要求进行税收优惠政策的法治化治理。

The formulation and implementation of preferential tax policy should follow tax statutory policy. If there are no relevant laws and regulations, the State Council should first set out administrative law under the authorization of the National People＇s Congress and then the fiscal and taxation department of the State Council should interpret the administrative law in details. To formulate and implement the preferential tax policy, the governments should follow certain legal procedures strictly and undertake their respective legal liabilities. They should conduct legal governance on preferential tax policy according to the requirements such as legal reservation, legality of procedure, liability bearing, etc. In this way they can realize the legalization and standardization of preferential tax policy.