我国供给侧结构性改革中减税的发展演进、现实挑战及法律建构

The Evolution and Challenge and Regulation of Tax Cut Amid China's Supply-side Structural Reform

随着供给侧结构性改革的持续深化,实践表明,我国减税已实现由单一的结构性减税到结构性减税和普惠性减税相结合的升级。但同时,也应看到减税在法律依据、制定主体、法律原则、制定程序和监督机制方面亟待完善。应在上位法层面确立减税的法律依据,制定《税收基本法》规定税收优惠的基本制度,整合零散的长久性的减税措施形成专门的《税收优惠法》。临时性减税制定权应集中在国务院,坚持比例原则,把握减税的适度性。减税需遵循辅助性原则,推动与地方经济相契合的供给侧改革,优先运用具有区域异质性的减税手段。制定精细的减税立法计划,加强公众参与和立法程序公开。引入减税立法后评估制度,设立专门的税务委员会,构建纳税人公益诉讼等减税监督机制。

With the continuation of supply-side structural reforms,China's tax cut has expanded from a single structural tax reduction to a combination of structural tax cuts and inclusive tax cuts.At the same time,however,the tax cut needs to be improved in terms of legal basis,legal subjects,legal principles,legal procedures and supervision mechanisms.The foundation for tax reduction should be based on the superior law.The basic regulations for tax incentives should be formulated under the basic Taxation Law.Those long-run tax reduction measures should be integrated into a single"tax incentives law".The authority to make temporary tax cuts should kept in the State Council.Tax cuts should adhere to the principle of proportionality and the appropriateness should be weighed as well.Bearing in mind the principle of subsidiary,measures of tax reduction with regional heterogeneous should be prioritized to promote supply-side reforms that are compatible with the local economy.The authorities should elaborate legislative plans for tax reduction,encourage public participation and transparency in legislative and administrative procedures.The review system of tax reduction legislation should be introduced as well as a dedicated tax committee and a tax reduction supervision mechanism for taxpayers'public interest litigation.