税收立法前评估程序的建构

Construction of the Appraisal Procedurebefore Taxation Legislation

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.