财政法定实质化及其实现进路

Substantializing the Fiscal Legalism Principle and the Realization Approaches

财政法定包含税收法定与预算法定两大基本原则。形式意义上的财政法定侧重于解决征税权与支出权的形式规范性问题,但是伴随着公共政策观念的变迁尤其是财政干预主义政策的盛行,税收、预算成为实现某种经济社会功能的工具,其固有的控权特性日益被削弱。在此背景下,应当寻求实质意义的财政法定,在具体税制与预算规则之上,通过财政基本法与预算法的功能分离,从财政收支规模、财政收支结构、财政收支平衡方面建构和完善相关制度,从而实现财政法定实质化。

The fiscal legalism principle contains such two parts as taxation legalism and budgeting legalism.In the formal sense,the principle focuses on solving the formal normative problems of taxation and expenditure.However,with the change of public policy ideas,especially the prevalence of fiscal interventionism policy,taxation and budgeting have been much more regarded as tools to realize some economic and social aims than controlling the fiscal power,which shows the inherent features of power control of taxation and budgeting are increasingly weakened. So it is necessary to seek substantializing the fiscal legalism principle,through the function separation between Fiscal Fundamental Law and Budget Law to establish fiscal legal systems for controlling the scale,structure and the balance of revenue and expenditure.