税法典编纂的宪法基础

The Constitutional Basis of the Compilation of Tax Code

宪法是未来税法典编纂的最重要基础,宪法理念、宪法依据、宪法功能以及宪法统合都构成税法典最根本的编纂指引.贯彻宪法至上理念、法律至上理念是编纂税法典的形式要求,遵循人民至上理念则是税法典编纂的实质根基.税法典编纂的宪法规范供给,主要分为确认性规范、授权性规范、禁止性规范及义务性规范,形成具体编纂的宪法底线、边界和要求.此外,税法典编纂应立足全局、着眼长远,实现国家能力建构、市场资源配置、公民社会整合,这是时代赋予税法典应承载的宪法功能.未来税法典的创制,还应前瞻性考量税法与民法、经济法、财政法之间关系,体现宪法对税法典所涉法域关系的统合.

Constitution is the most important basis for the compilation of future tax code.The idea of the constitution,the basis of the constitution,the function and the integration of the constitution constitute the most fundamental guidelines for the compilation of the tax code.Implementing the concept of constitution supremacy and the idea of law supremacy is the formal requirement of compiling the tax code.Meanwhile,following the concept of people first is the substantive foundation of compiling the tax code.To define the constitutional baseline,boundaries and requirements for specific compilation,the supply of constitutional compilation of tax code is mainly divided into confirmation norms,authorization norms,prohibition norms and obligation norms.In addition,the compilation of the tax code should be based on the overall situation and take a long view to realize the construction of national capacity,the allocation of market resources and the integration of civil society,which is the constitutional function entrusted to tax code by the times.The creation of the future tax code should also consider the relationship between tax law and civil law,economic law,as well as fiscal law in a forward-looking manner,reflecting the integration of the constitution on the tax code and other legal areas involved.