财政法和税法实质一体化的障碍及其突破

Obstacles and Solutions to the Substantial Integration of Fiscal Law and Tax Law

虽然学界一直有实质性整合财政法和税法的努力,但成效并不显著。该状况缘于二者实质维度的建制原则和形式维度的建制思路存在差异,在偏重自然法和偏重实证法之间各不相同,法律规制重心也不一致。制度逻辑的差异归因于财政法和税法对国民的假设在通常情况下是不同的,这也意味着,在二者对国民的假设趋同的场合,实质性整合二者是必要且可行的。由此出发,在最抽象的观念层面,以及地方财政的层面,应当打通财政法和税法。这种有限度的财税一体化对于制度设计至少有四项要求:一是从财政收支的关联性考量地方税种的择取;二是从财政支出的地方性推导地方税立法权的适当下划;三是基于以支定收的思路确定财政收入的妥适规模;四是基于收支一体的观念改善财政支出的结构。

Although the academic community has been promoting the substantive integration of fiscal law and tax law,it has only achieved limited success.The reason for this result is that there are differences in institutional logics,value preference and regulatory focus between fiscal law and tax law.Fiscal law and tax law have different definitions of"citizenry",which makes their inner logics different.This also means that if the definition of"citizenry"in fiscal law and tax law tends to be consistent,substantive integration of the two laws is necessary and feasible.Therefore,at the most abstract conceptual level and the level of local finance,we should promote the substantive integration of financial law and tax law.In order to achieve this limited integration,the following four requirements need to be met in the design of the institution:first,consider the relevance of local fiscal revenue and expenditure when selecting local key taxes.Second,appropriately delegate the tax legislative power to the local government.Third,determine the appropriate scale of fiscal revenue according to the idea of determining revenue by expenditure.Fourth,improve the structure of fiscal expenditure based on the concept of integrating fiscal revenue and expenditure.