地方税收保障立法的衍生逻辑、问题检视与完善路径

Derivative Logic,Issue Review and Perfection Path of Legislative Guarantee of Local Taxation

近年来,受地方财政支出刚性需求激增、新经济业态带来的税收征管挑战加剧、税收征管体制改革持续深化等因素的影响,我国多省市制定实施了旨在促进信息共享、加强税收征管、推进税收共治的地方税收保障立法。地方税收保障立法在实现税费良法善治、夯筑地方税收保障体系的同时,也面临着缺乏上位法明确授权的合法性危机、核心规范不尽合理的科学性困境、难以实现各方利益协同保障的系统性难题,以及对征管现代化问题的回应存有局限性等问题。未来,应从宏观定位、中观思路和微观设计三个层面着手,以执行性立法、补缺性立法的性质定位为中心,提炼地方税收立法的理性要素,明确地方税收保障立法的作用范围与创新空间;以目标的平衡、价值的平衡、内容的平衡为原则,精准把握地方税收保障立法的设计思路;结合元治、善治、智治、共治的不同要求,推动地方税收保障立法核心规则的设计和配套制度完善。

In recent years,influenced by factors such as increasing demand for local fiscal expenditure,the challenges of tax collection and management brought by the new economic format,the intensification of tax collection and management,the tax informationization,and the continuous deepening of tax collection and management system reform,many provinces and cities in China have formulated and implementated the local tax protection legislation aimed at promoting information sharing,strengthening tax collection and management,and promoting tax co-governance.While the vigorous rise of local tax protection legislation has achieved good tax law and good governance and consolidated the local tax protection system,it is also facing a crisis of legitimacy due to the lack of clear authorization from higher-level laws,a scientific dilemma of unreasonable core norms,difficulties in the protection of interest of all the parties and limitations in the response to actual collection and management issues.In the future,the local tax protection legislation should be improved from three levels:macro positioning,middle thinking and micro design,we should focus on the nature and positioning of executive legislation and supplementary legislation to refine the rational elements of local tax legislation and clarify the functions and limitations of local tax protection legislation;we should accurately graspe the design ideas of local tax protection legislation based on the principle of balance of objectives,value and content;and we should combine the different requirements of basic governance,good governance,wisdom governance,and co-governance to promote the scientific design of the core rules and supporting systems of local taxation protection legislation.