体系化视角下税法总则的结构安排与法际协调

The Structural Designing of China's General Provisions of Tax Law and the Coordination Issues with Related Laws for the Purpose of Systematization

在法典化视阈下,除了贯彻法治原则和纳税人主义,税法总则的功能主要体现在促进税法体系化。有鉴于此,税法总则需要提炼基本概念,整理出规范编排的逻辑主线,税收债务和围绕其而建立的法律关系,可以帮助它实现这个目标,合理确定立法文本之体例。在该思路指导下,税法总则可以划分为三个部分,首先是原则和立场方面的一般性规定,包括纳税人权利保护的内容,其次是实体性规则,如纳税人的发生、变更、扩张、消灭等,最后是程序方面的基本要求。由于采用先分后统的法典化模式,税法总则需要考虑融入现行税法体系,处理好内容安排和法律适用问题。鉴于税法的主体内容属于行政法,税法总则还需要处理跟行政处罚法、行政强制法等法律的关系,并高度重视行政法法典化对税法总则的影响。

In addition to adhering to rule of law and focusing on taxpayer protection,the General Principles of Tax Law in the form of an independent statute aims to promote the systematization of tax rules comprehensively.Based on the core concept of tax debt and the legal relation therewith,the General Principles could encompass three parts of tax rules.The first part is the general requirements on taxation,with taxpayers'right protection mechanisms included.The second part demonstrates the evolving process of tax liabilities,from its occurrence,adjustment to elimination.The third part concerns basic procedural policies and regulations.Thanks to the codification model of divide-first-and-then-unify,the statute of general principles needs to coordinate with the current tax system.And given the full application of administrative law in tax field,it is also necessary to be in line with the general rules of the existed administrative acts and take into consideration the possible prospect of codifying administrative laws.