消费税法立法目的条款的考量与设计

Consideration and Design of the Purpose-Clause of the Consumption Tax Law

立法目的条款是具体法律制度的构建、修改和实施的方向性条款。消费税作为一种特定目的税,更应在立法文本中明确其立法目的,以保证消费税税目调整正当性,弥合消费税法文本与实践的分歧。从内容上看,消费税法立法目的条款的设置,应考量消费税法与环境保护税法、消费税法与增值税法立法目的之间的关系,同时还应厘清根本目的与直接目的的层次。从形式上看,消费税立法目的条款应采用多元分层的递进式模式,并严格遵循立法目的条款形式表达的一般范式。

The legislative purpose-clause is the directional part of the construction,modification and implementation of a specific legal system.As a special purpose tax,consumption tax should clarify its legislative purpose in the legislative text to ensure the correctness of the consumption tax and taxation,and to bridge the differences between the text and practice of the consumption tax law.From the content point of view,the setting of the legislative purpose-clause of the consumption tax law should consider the relationship between the consumption tax law and the environmental protection tax law,the consumption tax law and the legislative purpose of the value-added tax law,and should also clarify the level of the fundamental purpose and the direct purpose.Formally,the objective clause of the consumption tax legislation should adopt a multi-layered progressive model and strictly follow the general paradigm expressed in the form of legislative purposes.