税收法定原则三阶:中西协商民主税收立法史辨

On the Three Levels of the Principle of Law-based Taxation——the Legal Analysis of Deliberative Democracy in the West and China

税收法定原则是人类社会商品经济发展和民主政治完善的必由之路,其制度基因密码是协商民主。税收法定原则呈现出两个层面的三级阶梯递进模式:在法律层面,它包含议会自主立法、授权立法、平移立法三级立法模式;在政治层面,它经历英国、美国、中国三级协商民主政治制度。科学理解税收法定原则应当坚持运用马克思主义唯物史观基本原理,既客观肯定英国古典税收法定原则的历史进步性,又充分关注美国现代税收法定原则的时代变革性,同时还应当甄别其由阶级局限性和政治保守性决定的反协商民主的阶级本质。新时代中国税收法定原则具有包容、吸纳西方先进历史经验的开放性,能够全面、真正践行协商民主,在全国人大主导下,充分调动全社会的热情和智力,实现税收立法效率最大化和立法质量最优化,真正实现全过程人民民主。

The principle of law-based taxation is the only way to the development of commodity economy and the perfection of democracy and politics in human society,and its institutional gene code is deliberative democracy.The principle includes the three levels of legislative mode in the two aspects.The three levels legislative mode are independent legislation,authorized legislation and translational legislation of the parliament.In the political aspect,it includes three levels of deliberative democracy political system:Britain,the United States and China.We should be insisted on using the basic theory of Marxist historical materialism to understand the principle.We should acknowledge the historical progress of the classical principle of British.We should focus on the reform of the modern principle of the United States.At the same time,we must identify their limitations in class and political conservatism.In essence,they are anti-deliberative democracy.In the new era,the principle in China is inclusive,and can absorb the advanced historical experience of the west,and can fully and truly practice deliberative democracy.Under the leadership of the NPC,it can fully mobilize the enthusiasm and intelligence of the whole society to maximize the efficiency and optimize the quality of tax legislation,and truly realize the whole-process people’s democracy.