摘要
税收立法前评估程序,是指特定评估主体按照一定的步骤、时序和方式,在税收法律草案交付表决前,对税收立法项目的必要性与可行性和税收法律草案的合法性与合理性以及税收立法的成本效益与预期影响等进行评估的过程,具有防止评估制度虚置、优化评估资源配置、排除恣意和专断、正当化评估结果等功能,其建构应遵循参与性、公开性、公正性及比例性原则。税收立法前评估的基本程序包括评估启动、评估实施及评估回应三个阶段,各个阶段均应遵循相应的程序要求。
The appraisal procedure before taxation legislation refers to such an appraisal procedure that the particular evaluation subject performs on the necessity and feasibility of the tax items being legislated,the legitimacy and reasonableness of tax law drafts and thecost-effectiveness and expected impact of tax legislationbefore the tax law drafts are submitted for voting in accordance with certain steps,time series and methods.This evaluation process before taxation legislation has several functions,such as preventing vacant evaluation system,optimizingthe configuration of the resources beingevaluated,excluding willfulness and arbitrariness,and justifying the evaluation results.The construction of the process should follow the principles of participation,openness,fairness,proportionality.The basic evaluationprocess before taxation legislation includes the three stages of starting,executing andresponding,each should abide by the corresponding request of the process.
作者
易有禄
万文博
YI You-lu;WAN Wen-bo(Jiangxi University of Finance and Economics,Nanchang 330013,China)
出处
《江西财经大学学报》
CSSCI
北大核心
2023年第2期138-148,共11页
Journal of Jiangxi University of Finance and Economics
基金
江西省高校人文社会科学重点研究基地招标课题“全过程人民民主在地方立法中的实现路径研究”(JD21054)。
关键词
税收立法
立法前评估
评估程序
taxation legislation
evaluation before legislation
appraisal procedure