税权集中背景下的税收法定原则

The Statutory Taxation Principle under the Background of Taxing Power Centralization

在税权集中背景下,落实税收法定原则,在税收法律主义、"无代表不纳税"、财产权保障三个层面上,为税权的横向集中提供了合法性支撑,但无意中"锁定"了税权的纵向集中。税收法定原则虽然在税收法律主义层面上与税权的纵向集中形成了契合,却不能为其提供合法性论证,而且蕴含着"解锁"税权纵向集中的"基因"。在全国人大及其常委会行使专属税收立法权的体制下,应该利用法条横向授权,审慎"解锁"税权的横向集中,同时扩大法条纵向授权,并通过特别授权的方式,积极"解锁"税权的纵向集中。

Under the background of centralization of taxing power,implementing the statutory taxation principle legally supports the horizontal centralization of taxing power at three levels such as tax legalism,“no tax without representation”and the protection of property rights,but inadvertently“locks”the vertical centralization of taxing power.Although the statutory taxation principle coincides with the vertical centralization on the level of tax legalism,it can not legally demonstrate the vertical centralization,and it contains the“gene”of“unlocking”the vertical centralization.Under the system of the National People’s Congress and its Standing Committee exercising exclusive tax legislative power,we should use the horizontal authorization of provisions to prudently“unlock”the horizontal centralization,and expand the vertical authorization of provisions and the means of legal special authorization to actively“unlock”the vertical centralization.