税收法定原则落实的理论前提之反思

Reflections on the Theoretical Premise of the Principle of Statutory Taxation

税收法定原则落实的前提在于对税收法定原则的内涵和外延、价值追求、立法确立现状形成共识。税收法定原则应当包括税收收入法定和税收支出法定两个环节,才能实现对纳税人权利的完整保障。税收法定原则的“法”不应作狭义的解释,而应从我国立法实践及本国国情出发,将税收法定的“法”的范围扩展到行政法规。税收法定原则的价值追求经历了从一元的民主到“民主+分配正义”的二元结构的转变。我国近代宪法史曾确立过税收法定原则,遗憾的是,该原则在我国现行宪法中仍然处于空白状态。《立法法》修订仅明确税率这一课税要素的法定,意味着税收法定原则在我国现行法律体系中仅仅得到了初步确立。只有全面提升税收立法的整体立法层级,才能实现真正的税收法定。

The premise of the implementation of the principle of statutory taxation is to form a consensus on the value pursuit,the current situation of legislation and the connotation and extension of the principle of statutory taxation.The principle of statutory taxation is supposed to include both the statutory tax revenue and the statutory tax expenditure,so as to realize complete protection of taxpayers’rights.The“statutory”in the principle of statutory taxation should not be interpreted in a narrow scope.Instead,its scope should be extended to administrative regulations based on the legislative practice and the national conditions of our country.The value pursuit of the principle of statutory taxation has undergone a transition from a one-dimensional democracy to a dual structure of“democracy&justice distribution”.The principle of statutory taxation was once established in the modern Chinese constitutional history,but unfortunately,this principle is still in a blank state in China’s current constitution.The revision of the Legislation Law only stipulates the statutory tax rate as one of the tax factors,which means that the principle of statutory taxation has only been initially established in China’s current legal system.Real statutory taxation can only be achieved when the overall legislative hierarchy of tax legislation is comprehensively promoted.