减税权的概念构建及其法律控制

Conceptual Construction of Tax Reduction Right and Its Legal Control

税权本身就是一个谱系丰富的集合性概念,既包括"与民争利"的征税权,也包括"藏富于民"的减税权。减税权体现了税权的谦抑性。减税权的运行既能保持税制适度、调节经济结构、应对危机、优化资源配置,还能促进分配正义的实现,包括在第三次分配领域。同时,减税权的行使又会对税制统一、公平税负、市场竞争等方面产生负面影响。因此,减税权的运行必须将税收法定原则奉为圭臬。唯有在法治的框架下,依法正当行使减税权,才能保持税制谦抑和适度,形成良性和谐的取予关系,实现强国和富民理念之间的协调。

The tax right is a collective concept with rich pedigrees. It covers the tax collection right which com- petes for profit with the people and the tax reduction right which benefits the people. The tax reduction right is the manifestation of the theory of limitation. The operation of tax reduction right cannot only keep the tax system smooth moderately, but also regulate the economic structure. In addition, it can be taken advantage of dealing with the crisis and optimize the allocation of resources. Meanwhile, it can help to achieve the realization of the distribution justice especially in the third distribution area. At the same time, the exercise of tax reduction right will have a negative impact on the unification of tax system, fairness of tax burden and market competition. Therefore, the operation of tax reduction right should stick to the principle of taxation. Only under the framework of the rule of law, should the tax system be modest and moderate according to the legitimate exercise of tax re- duction right in order to create a benign and harmonious between national prosperity and people＇s happiness. taking and giving relations and achieve the coordination