税收立法要素探析--以印花税立法为例

Probe into the Elements of Tax Legislation--Taking the Stamp Duty Legislation as an Example

对影响税收立法的多种内外因素,可作广义狭义之分。在狭义的税收立法要素中,征税理据、税种定性、改制幅度和逻辑结构尤为重要,它们不仅影响立法的必要性、合理性,而且影响立法思路、制度协调、立法的类型化以及制度的内在一致性。基于“历史—系统”和“价值—规范”的维度,有助于探讨和解析上述税收立法要素对印花税立法的重要影响,揭示其对各类税种立法的普遍意义,并说明强化价值引领对于构建税收领域的“良法善治”的重要价值。为此,应全面把握和深入研究税收立法要素,有效提升税收立法质量和税收法治整体水平,从而丰富税法的价值论、规范论、运行论和相关法治理论的研究,推动税收法治和国家治理的现代化。

Tax legislation is influenced by many internal and external factors,which can be divided into broad-sensed and narrow-sensed ones.In the narrow sense of the elements of tax legislation,the rationale for tax collection,the nature of tax categories,the extent of reform and the logical structure are particularly important.They affect not only the necessity and rationality of legislation,but also the ideas of legislation,the coordination of systems,the types of legislation and the internal consistency of systems.Based on the dimensions of"history-system"and"value-norm",it is not only conducive to the discussion and analysis of the important influence on stamp duty legislation imposed by the above tax legislation elements,revelation of their universal significance to legislation on various types of tax,but also helps explain the important value of strengthening value guidance for the construction of"good law and good governance"in the field of taxation.Therefore,it is necessary to comprehensively understand and conduct in-depth research on the elements of tax legislation and effectively improve the quality of tax legislation and the overall level of the rule of law in tax area,thereby enriching the research on the value theory,normative theory,operational theory and relevant rule-of-law theories of tax laws,and promoting the modernization of the rule of law in tax area and national governance.