美国关税税率决定机制中行政与立法的权力分配

The Delegated Legislation of Tariff Rate in the US

关税税率具有多元性、对外性、政策性的特点,行政与立法二元参与是构建关税税率决定机制的必然选择。如何平衡权力分配的二元性和税收法定原则是关税税率决定机制中的核心问题。美国法律对行政参与关税立法授权和控权并举,总统在授权下决定协定关税、特别关税、临时关税税率,但国会掌控对行政立法的授权原则和方式。整体上,国会将关税税率立法权层层切割,根据现实需要,在确定的年限内分步授权予总统;操作中,关税税率实体性内容由行政机关决定,但行政立法权的行使方式必须严格遵循国会制定的程序性的法律,且关税税率最终的决定权属于国会。近年来,总统对临时关税的立法权日渐座大,税率决定权的分配和平衡仍应持续关注。

Tariff rate is distinct;it is pluralistic, closely connected with foreign countries, and policy-oriented. As a result, it’s inevitable that both legislature and administrative body participate in the law-making process. The key question is how to achieve the balance of dual-legislative power and tax statutory principle. Under the US law, Congress authorize part of the legislative power to administration body while control it precisely. President is authorized to decide tariff rate of trade agreements, special tariff rate and temporary legislation;while Congress determine the principle and approaches of the authorization. Generally, Congress take apart of the legislative power and authorize President separately according to the necessity, and the authorized power is within an explicit limited period. Specific, the substance of tariff rate is determined by administration body, while Congress stipulate the process in detail. The administrative legislation shall follow the prescribed process strictly, and Congress hold the final decision power. Recently, President expands administrative power through temporary legislation;remaining vigilant of the potential invasion of tax statutory principle is a long-term objective.