法治视域下的产业结构税收调控

On the Tax Regulationon Industrial Structure Under the Rule of Law

建国以来,我国产业结构税收调控经历了国民经济恢复和社会主义改造、计划经济、有计划的商品经济和市场经济四个发展阶段。1994年以来的税制改革,将产业结构税收调控建立在市场经济基础之上,为产业结构税收调控的法治转型奠定了基础。产业结构税收调控的机理是产业结构税收调控法治转型的内在根据。要实现产业结构税收调控的法治转型,必须确立产业结构税收调控法定原则。通过法条授权的方式授权国务院或有关部门在一定权限范围内实施产业结构税收调控,并不违背调控法定原则。另外,行政问责制是落实调控法定原则的有力保障。

Since the founding of the People's Republic of China,tax regulation on industrial structure has gone through four stages of national economic recovery,socialist transformation,planned economy,and planned commodity economy and market economy.The tax reform since 1994 has based the tax regulation on the market economy and laid a solid foundation for the transformation of the tax regulation under the rule of law.The mechanism of the tax regulation is the internal basis of its transformation.To realize the legalization of the tax regulation,we must establish the legal principles for it.The State Council or relevant departments are authorized to implement tax regulation on industrial structure to a certain extent without violating the legal principles.In addition,the administrative accountability is a safe guarantee for the implementation of the legal principles for the tax regulation.